Ironing board covers and pads

HQ 083047 March 12, 1990 CLA-2 CO:R:C:G DRR 083047 CATEGORY: Classification TARIFF NO.: 6307.90.9050 Mr. Paul C. Gentzke John V. Carr & Son, Inc. 560 Delaware Ave. Buffalo, New York 14201 Re: Ironing board covers and pads Dear Mr. Gentzke: This is in reference to your letter dated June 29, 1988, on behalf of Gustin-Kramer, Ltd., requesting the classification of coated ironing board and pad combinations under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue is represented by five samples of ironing board pads, four composed of polyester fibers and one composed of polyurethane foam and seven ironing board covers, one rayon and six cotton. All seven covers are coated on the outer surface with aluminiumized silicone-type synthetic resin. According to the importer, the pads and covers will probably be imported separately, in bulk, but could enter packaged together, i.e., one pad and one cover. Classification was requested for the merchandise entered either way. ISSUE: What is the classification of the merchandise at issue? LAW AND ANALYSIS: Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 -2- provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. The resin coating on the covers in question is not plastic for the purposes of Note 2, Chapter 59, and the items are therefore not classifiable under Heading 3924, which provides for, among other things, household articles of plastic. Heading 6307, HTSUSA, provides for other made up articles, including dress patterns. The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level and may be consulted for guidance as to the correct international interpretation of the various HTSUSA provisions. The Explanatory Notes to Heading 6307 state that "This heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature." The items in question are not more specifically provided for elsewhere. Headquarters Ruling Letters (HRL) 085862, dated December 11, 1989, and HRL 083281, dated January 12, 1990, classified similar ironing board pad and cover assemblies under subheading 6307.90.9050, HTSUSA. HOLDING: The ironing board pads and covers at issue, whether imported separately or in sets, are classifiable under subheading 6307.90.9050, HTSUSA. The general duty rate is 7 percent ad valorem. However, if the merchandise meets the definition of "goods originating in the territory of Canada", it is subject to a reduced rate of duty of 5.6 percent ad valorem (for goods entered after January 1, 1990) under the terms of the United States-Canada Free Trade Agreement Implementation Act of 1988. See General Note 3(c)(vii)(B), HTSUSA. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. 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 -3- part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, 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. Sincerely, John Durant, Director Commercial Rulings Division drimmer library / 083047 6cc: Area Dir N.Y. Seaport