Classification of a "baby bottle cozy"

HQ 086843 May 15, 1990 CLA-2 CO:R:C:G 086843 CC CATEGORY: Classification TARIFF NO.: 6307.90.9050 Mr. Phillip Worth Pink Cheeks Baby Gear 14410 SW 94th Ct. Tigard, OR 97224 RE: Classification of a "baby bottle cozy" Dear Mr. Worth: This is in response to your request for tariff classification of a "baby bottle cozy." A sample was submitted for examination. FACTS: The submitted "baby bottle cozy" is a soft insulated cover for a baby bottle. It is designed to keep a bottle insulated and to give a baby something to touch and look at when drinking from the bottle. The sample is tubular shaped and represents an animal. It is made of shells of 100 percent cotton and fillings of 100 percent polyester. ISSUE: Whether the submitted sample is classifiable in Heading 6304 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Heading 6307, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of Heading 9404, HTSUSA. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, Heading 6304 covers furnishing articles of textile materials, other than those of Heading 9404. These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets; bedspreads, (but not including bed coverings of Heading 9404); cushion covers; loose covers for furniture, antimacassars; table covers (other than those having the characteristics of floor coverings - see Note 1 to Chapter 57); mantlepiece runners; curtain loops; valances (other than those of Heading 6303). In view of the foregoing, the submitted sample does not appear to be of the class or kind of article designed for use as a furnishing and provided for in Heading 6304, HTSUSA. Instead, the submitted merchandise is classifiable in Heading 6307, HTSUSA, which provides for other made up articles. HOLDING: The sample at issue is classified under subheading 6307.90.9050, HTSUSA, which provides for other made up articles, other, other, other. The rate of duty is 7 percent ad valorem. No textile category is currently assigned to articles classifiable under subheading 6307.90.9050, HTSUSA. Sincerely, John Durant, Director Commercial Rulings Division