CLA-2 CO:R:C:G 085885 CB
John N. Politis, Esq.
Sandler, Travis & Rosenberg, P.A.
3435 Wilshire Boulevard
Los Angeles, CA 90010-2204
RE: Classification of an infant's car seat cover
Dear Mr. Politis:
This letter is in response to your letter of September 22,
1989, on behalf of Brandee Danielle, requesting a binding
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), for an infant's car seat
cover.
FACTS:
You have stated that the imported item is an unfinished
infant's seat cover composed of the following components:
1) 100% polyester filler weighing approximately 3.2 ounces;
2) the front covering is made of 100% cotton terry fabric and
3) the back covering is made of 50% polyester/50% cotton woven
fabric. You also stated that the components will be cut to shape
and pattern in the United States and exported to Mexico where
they will be assembled.
It is your contention that the imported item should be
classified either in subheading 9401.90.1000, HTSUSA, which
provides for seats (other than those of heading 9402), whether or
not convertible into beds, and parts thereof, parts, of seats of
a kind used for motor vehicles, or subheading 9404.90.2000,
HTSUSA, which provides for mattress supports, ...whether or not
covered, other, pillows, cushions and similar furnishings, other.
ISSUE:
Whether the subject item is classifiable in Chapter 94,
HTSUSA?
-2-
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 the starting point is the
terms of the headings of the tariff and any relevant section or
chapter notes.
Chapter 94, HTSUSA, provides for furniture; bedding,
mattresses, mattress supports, cushions and similar stuffed
furnishings. It is your contention that the subject seat cover
is classifiable either in subheading 9401.90.1000, HTSUSA, as
part of a car seat, or subheading 9404.90.2000, HTSUSA, as
cushions. Heading 9401, HTSUSA, which provides for seats,
whether or not convertible into beds, and parts thereof, is
inapplicable to the samples at issue since they are not
identifiable as parts of a seat. See HRL 084323, issued on July
20, 1989, classifying cushion slipcovers in heading 6304, HTSUSA,
as other furnishing articles.
Heading 9404, HTSUSA, provides for mattress supports;
articles of bedding and similar furnishing. The Explanatory
Notes to this heading give some indication of the types of items
intended for inclusion under heading 9404. The Notes give the
following items as examples: mattress supports, mattresses,
quilts, bedspreads, eiderdowns and duvets, mattress-protectors,
bolsters, pillows, cushions, pouffes, sleeping bags. Seat covers
are not mentioned, nor are they similar to any of the named
items. While the heading is not limited to the named examples,
other items classified within it should be similar to or of the
same type as those named. Seat covers are neither of these.
The appropriate classification for the subject infant's seat
cover is subheading 6304.92.0000, HTSUSA, which provides for
other furnishing articles, excluding those of heading 9404. It
is Customs position that the seat covers are more specifically
provided for as "like" furniture slipcovers than as parts or
cushions.
HOLDING:
The subject infant's seat cover is classifiable in
subheading 6304.92.0000, HTSUSA, which provides for other
furnishing articles, excluding those of heading 9404, other, not
knitted or crocheted, of cotton. The textile category is 369 and
the rate of duty is 7.2 percent ad valorem.
-3-
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, the importer should contact
the local Customs office prior to importation of this
merchandise to determine the current status of any import
restraints or requirements.
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
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that the importer 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 the local Customs office.
Your sample will be returned to you under separate cover.
Sincerely,
John Durant, Director
Commercial Rulings Division