Textile Pad for Infant Cabana

HQ 086090 January 3, 1990 CLA-2 CO:R:C:G 086090 CRS CATEGORY: Classification TARIFF NO.: 6306.22.9000 Mr. Fred Goris Fisher-Price Division of the Quaker Oats Company 636 Girard Avenue East Aurora, NY 14052-1885 RE: Textile Pad for Infant Cabana Dear Mr. Goris: This is in response to your letter dated October 27, 1989, to our New York office, in which you requested a ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) concerning the above-referenced merchandise. A sample was submitted with your request. FACTS: The article in question is a textile pad made from 100 percent polyester fabric and 100 percent polyester fiber filling. The pad measures 32 square inches and will be imported with the infant cabana that was the subject of Headquarters Ruling Letter (HRL) 084416 dated July 20, 1989. The pad and cabana will be manufactured in Mexico and imported through the port of El Paso. ISSUE: Whether the textile pad is classifiable with the infant cabana of HRL 084416 in heading 6306, HTSUSA. LAW AND ANALYSIS: Articles are classified under the HTSUSA in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of articles is determined according to the terms of the headings and any relative section or chapter notes and, provided the headings or notes do not otherwise require, according to the remaining GRIs taken in order. Heading 6306, HTSUSA, provides, inter alia, for tents. The official interpretation of the Harmonized System at the international level is embodied in the Harmonized Commodity Description and Coding System, Explanatory Notes. The Explanatory Note to heading 6306 states in pertinent part that: (4) Tents are shelters made of lightweight to fairly heavy fabrics of man-made fibers, cotton or blended textile materials, whether or not coated, covered or laminated, or of canvas. They usually have a single or double roof and sides or walls (single or double) which permit the formation of an enclosure. The heading covers tents of various sizes and shapes....They are classified in this heading, whether or not they are presented complete with their tent poles, tent pegs, guy ropes or other accessories. The pad in question is designed to be placed over the cabana floor, thereby providing infants additional protection and comfort. As such it is an accessory to the tent and therefore classifiable in heading 6306, HTSUSA. HOLDING: The textile pad is classifiable in subheading 6306.22.9000, HTSUSA, under the provision for tents, of synthetic fibers, other, and is dutiable at a rate of 10 percent ad valorem. The textile category is 669. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division