Classification of a children's backrest shell

HQ 084625 June 2, 1989 CLA-2 CO:R:C:G 084625 CB CATEGORY: Classification TARIFF NO.: 6307.90.9000 Ms. Judy Sheu International Connection Inc. 172 East State Street Suite 306 Columbus, Ohio 43215 RE: Classification of a children's backrest shell Dear Ms. Sheu: This ruling letter is in response to your inquiry of April 20, 1989, requesting classification for children's backrest shells under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in China was submitted for examination. FACTS : The sample at issue is a children's backrest shell. The shells will be made of either 100% cotton or a 65% polyester and 35% cotton blend. Only the shells will be imported from China. The stuffing will be done in the United States except that the ears have already been stuffed. The shells will have the features of different animals. ISSUE : How are children backrest shells classified under the HTSUSA? LAW AND ANALYSIS : Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that the starting point is the terms of the headings and subheadings of the tariff and any relevant section or chapter notes. Heading 9404, HTSUSA, provides for mattress supports, articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted -2- with any material or of cellular rubber or plastics, whether or not covered. This heading requires that the articles be stuffed. GRI 2(a) provides that any reference in a heading to a material or substance shall be taken to include a reference to that article incomplete or unfinished, provided that the article has the essential character of the complete or finished article. While the unstuffed backrest shell may be considered unfinished, they cannot be classified in heading 9404, because they do not contain any filling material and thus fall short of the essential character of articles classified in that heading. Heading 6302, HTSUSA, provides for bed linen, table linen, toilet linen and kitchen linen. It is our opinion that since the merchandise is not classifiable as an unfinished backrest, it cannot be classified as unfinished bedding or unfinished furnishings in heading 6302. Unfinished backrests cannot be classified in heading 6302, because if they were finished they would not be classifiable under that heading. HOLDING : The children's backrest shell is classified under subheading 6307.90.9000, HTSUSA, which provides for other made up articles, other, other, other, and dutiable at the rate of 7 percent ad valorem. There are currently no textile restraints applicable to this merchandise. Per your request, your sample will be returned to you under separate cover. Sincerely, John Durant, Director Commercial Rulings Division