HQ 962646

May 12, 1999

CLA‑2 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