United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0084716 - HQ 0086428 > HQ 0085862

Previous Ruling Next Ruling

HQ 085862

December 11, 1989

CLA-2 CO:R:C:G 085862 HP


TARIFF NO.: 6307.90.9050

Mrs. Alice Wagner
C.J. Tower
Customs Brokers
128 Dearborn Street
Buffalo, NY 14207-3198

RE: Ironing board cover and pad are not ejusdem generis with other furnishings and are considered other made up articles.decorative

Dear Mrs. Wagner:

This is in reply to your letter of September 19, 1989, concerning the tariff classification of an ironing board pad and cover, produced in Canada, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Please reference your file R&V-Elco Kitchen Products Ltd.


The merchandise at issue consists of two ironing board covers and one pad. The assembly is imported into the United States in one sealed plastic package. The covers consist of 3- ounces of 100% cotton, 4- ounces/yard, 60 x 60 yard count of number 20 cotton yarn. The pad consists of 100% nonwoven polyes- ter fibers weighing 10 ounces/yard, and is cut into the shape of a household ironing board (including one rounded edge).


Whether the cover and pad are furnishing articles under the HTSUSA?



Heading 6304, HTSUSA, provides for other furnishing articles. The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. The EN to this heading states:

This heading covers furnishing articles of textile materials, ... for use in the home, public buildings, ... etc.

These articles include wall hangings and textile furnishings for ceremonies (e.g., weddings or funerals); mosquito nets; bed spreads (but not including bed coverings of heading 94.04); 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 63.03).

In determining whether ironing board covers are embraced within the class of goods known as furnishing articles, we note that the exemplars listed in the Explanatory Note possess in common a decorative effect meant to be displayed in one's home or building. While ironing board covers occasionally have designs imprinted upon them, it is our opinion that they are not ejusdem generis with the terms specified in the EN.

Heading 6307, HTSUSA, provides for other made up articles not previously provided for under the tariff schedule. As ironing board covers are not provided for under other furnishing articles, this heading is applicable. Cf. T.D. 66-144(8) (May 31, 1966) (TSUS) (classifying ironing board cover, not as fur- nishing, but under item 386.50, as article of textile materials not specifically provided for).


Heading 5603, HTSUSA, provides for nonwovens in the piece, cut to length or simply cut to rectangular shape. As we stated above, the pad is cut to its finished shape, including one rounded edge. It is our opinion that this cutting to shape, where that shape is more than simply rectangular, removes the instant merchandise from classification under heading 5603, HTSUSA.

No other heading in Chapters 1 to 63 specifically provides for this type of article. To be classified in heading 6307 as an other made up article, the pad must be considered "made up" for purposes of Chapters 56 to 63. Note 7 to Section XI provides that:

For the purposes of [Section XI], the expression "made up" means:

(a) Cut otherwise than into squares or rectangles;

(b) Produced in the finished state, ready for use (or merely needing separation by cutting dividing threads) without sewing or other working (for example, certain dusters, towels, tablecloths, scarf squares, blankets);

Since the pad is cut into a shape other than a square or rectangle, and since it is produced in the finished state, the pad is a made up article. Ergo, the pad is classifiable under heading 6307, HTSUSA.


As a result of the foregoing, the instant merchandise is classified as follows:

Both the cover and pad: under subheading 6307.90.9050, HTSUSA, as other made up articles, including dress patterns, other, other, other. Articles which meet the definition of "goods originating in the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is 6.3 percent ad valorem (5.6 percent ad valorem for merchandise entered after January 1, 1990); otherwise, the applicable general rate of duty is 7 percent ad valorem.

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 part categories are the result of international bilateral agree- ments which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling