Stroller Cover; Revocation of NY C89457

HQ 962646 May 12, 1999 CLA2 RR:CR:GC 962646 PH CATEGORY: Classification TARIFF NO.: 8715.00.00 Ms. Marie Knight Phoenix International 28466 Highland Romulus, MI 48174 RE: Stroller Cover; Revocation of NY C89457 Dear Ms. Knight: This is in reference to New York Ruling Letter (NY) C89457 issued to you on July 2, 1998, in response to your letter of June 23, 1998, to the Director, Customs National Commodity Specialist Division in New York, on behalf of Global Sourcing Inc., requesting a ruling on the classification under the Harmonized Tariff Schedule of the United States (HTSUS) of a stroller cover, item # G50109. A notice of proposed revocation of NY C89457, was published in the Customs Bulletin on April 7, 1999. One comment, which was favorable, was received. FACTS: The stroller cover (item # G50109) is made of open work polyester knit fabric with elasticized edges. It is designed to fit over a double stroller to protect the children in the stroller from insects. In NY C89457, Customs held the stroller cover to be classifiable in subheading 6307.90.99, HTSUS, which provides for other made up articles, other, other. ISSUE: Whether the merchandise is classified in heading 6307, HTSUS, as other made up articles; or in heading 8715, HTSUS, as parts of baby carriages (including strollers). LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides, in part, that the classification of goods shall be determined according to the terms of the headings and any relative section or chapter notes, and provided the headings or notes do not require otherwise, according to GRIs 2 through 6, taken in order. The HTSUS subheadings under consideration are as follows: 6307 Other made up articles, including dress patterns: 6307.90 Other: Other: 6307.90.99 Other 8715.00.00 Baby carriages (including strollers) and parts thereof The classification of similar merchandise  cloth canopies intended for use with infant car seats  was examined by the Courts in the case of Bauerhin Technologies Ltd. v. United States, 19 CIT 1441, 914 F. Supp. 554 (1995), affirmed 110 F.3d 774 (Fed. Cir. 1997). At issue was whether certain canopies for use with child safety seats should be classified as other made up textile articles under heading 6307, HTSUS, or as parts of the car seats for which they were designed under heading 9401, HTSUS. The Court of International Trade (CIT) found that, although the canopies were not necessary to the operation of the baby seats to which they would attach, they satisfied a specific and integral need associated with the use of the seats. Because the canopies had no use other than as seat attachments, the Court found them to be parts of automobile seats (19 CIT at 1451). The CIT reversed Customs classification of the canopies under subheading 6307.90.94, HTSUS, and ordered that the entry be reliquidated with classification under subheading 9401.90.10, HTSUS. The Government appealed and the Court of Appeals for the Federal Circuit affirmed. In Headquarters Ruling letter (HQ) 959262 dated May 6, 1997 and HQs 960933 and 960934 both dated September 30, 1997, we followed the decision in Bauerhin Technologies, holding that a "Cozy Crib Tent", designed to be attached to a crib to protect the child in it and composed of a knit mesh net material and woven nylon material was classifiable as an other part of other furniture in subheading 9403.90.60, HTSUS. We so held on the basis that "the ‘Cozy Crib Tent’ serves no function or purpose independent of a crib, for which it is designed, marketed, and sold to be attached." Similarly, we conclude that the stroller cover described in NY C89457 serves no function or purpose independent of a baby carriage or stroller for which it is designed, marketed, and sold to be attached. It is classified as baby carriages (including strollers) and parts thereof in subheading 8715.00.00, HTSUS. HOLDING: The stroller cover is classified in subheading 8715.00.00, HTSUS, as parts of baby carriages (including strollers). EFFECT ON OTHER RULINGS: NY C89457 dated July 2, 1998, is revoked. In accordance with 19 U.S.C.1625(c), this revocation will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division