Tariff classification of high chair pads

HQ 081593 September 26, 1988 CLA-2 CO:R:C:G 081593 SM CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. John M. Bolte BDP International, Inc. 815 World Trade Center Baltimore, MD 21202 RE: Tariff classification of high chair pads Dear Mr. Bolte: Your letter of October 15, 1987, addressed to our New York office, requests a tariff classification ruling on be- half of Graco Children's Products for high chair pads to be imported from Taiwan. FACTS: The sample high chair pad, "Item G," is marked "100 percent polyester." It measures approximately 21 by 25 inches exclusive of the 1-1/4-inch ruffle at the top. This ruffle has no function but enhances the appearance of the pad and constitutes ornamentation for tariff purposes. The pad con- sists of a woven printed front panel and a knit back, with a thin layer of nonwoven man-made fiber batting in between. The three layers are quilted together. An inverted "pocket" on the upper back of the high chair pad slips over the back of a chair. Four self-stick hook and loop fastener strips would help hold the pad in place in a chair. Two slits would accommodate a safety strap. You state that an Import Specialist at the port of Bal- timore has advised you informally that this merchandise would be classified under item 367.6380, Tariff Schedules of the United States Annotated (TSUSA), a provision for other fur- nishings, not ornamented. You also state that authorities in Taiwan have advised you that it would be classified under item 367.8980, TSUSA; however, there is no such tariff number. ISSUE: How are high chair pads of textile materials classified under the TSUSA and the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? -2- LAW AND ANALYSIS: Subpart C, Part 5, Schedule 3, TSUSA, provides for fur- nishings. Headnote 1 of Subpart C defines furnishings as fol- lows: the term 'furnishings' means . . . and furniture slipcovers; and like furnishings; all the foregoing of textile materials, and not specially provided for. Thus, to be classified as a furnishing, a textile article must be one of the named articles or "like" one of those articles. In our view the high chair pad is in the nature of a furniture slipcover in that it slips over a chair which is al- ready complete without it. Similar articles, such as infant seat covers, have been so classified. See, for example, file 081847 of July 6, 1988. HOLDING: The high chair pad is classified under item 365.8980, TSUSA, textile category 666, as other ornamented furnishings of man-made fibers. The current rate of duty is 12.8 percent. Under the HTSUSA, heading 6304 provides for other furnishing articles. The high chair pad is classified under subheading 6304.93.0000, textile category 666, a pro- vision for other furnishings, not knitted or crocheted, of synthetic fibers. (Synthetic fibers include polyester and nylon.) The rate of duty is 10.6 percent. This classifica- tion represents the present position of the Customs Service under the HTSUSA. If there are changes before the effective date of January 1, 1989, this advice may not continue to be applicable. Sincerely, John Durant, Director Commercial Rulings Division 6cc: Area Director, NY Seaport Area cc: CITA cc: Legal Reference Section cc: NIS Richard Eyskens cc: Phil Robins