CLA-2 CO:R:C:T 087961 CRS
Steven S. Weiser, Esq.
Paul A. Horowitz, Esq.
Siegel, Mandell & Davidson
One Whitehall Street
New York, NY 10004
RE: Presence of foam padding in infant's car seat cover does not
render it similar to a cushion such that it would be classifiable
as an article of bedding or similar furnishing. HRLs 085375 and
085885.
Dear Messrs. Weiser and Horowitz:
This is reply to your letter dated September 13, 1990, on
behalf of your client Cosco, Inc., concerning the classification
of an infant's car seat cover under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). A meeting was
held at Customs Headquarters on January 15, 1991 to discuss this
issue, following which, you made an additional submission in a
letter dated January 16, 1991. In addition, you have enquired as
to whether the seat cushion is eligible for duty-free treatment
under the Generalized System of Preferences (GSP). A sample was
included with your ruling request.
FACTS:
The article in question is an infant's car seat cushion,
model no. 02-719. The back panel, back "collar" and seat panel
of the article are made from 100 percent polyester quilted
fabric backed by polyester filler and lined with 100 percent
polypropylene fabric. The seat panel covers a seat cushion made
from 100 percent polyurethane foam, the back of which is covered
by a layer of polypropylene fabric. The seat cushion is designed
for infants who weigh 17 pounds or less and whose height is 26
inches or less and is intended to protect them from shocks that
may occur when traveling by automobile.
The cushion is assembled in Mexico from U.S. material which
is imported into Mexico from unmarked bolts fabric measuring
either 58 inches in width by 100 yards in length or 58 inches in
width by 500 yards in length. In addition, the foam cushion and
all thread used in sewing the cushion are of U.S. origin.
ISSUE:
Whether the car seat cushion in question is classifiable as
an other furnishing article or as an article of bedding.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles be determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Heading 9404, HTSUSA, provides for, inter alia, articles of
bedding and similar furnishing (for example, mattresses, quilts,
eiderdowns, cushions, pouffes and pillows) fitted with springs or
stuffed or internally fitted with any material or of cellular
rubber or plastics, whether or not covered.
In Headquarters Ruling Letter (HRL) 085885 dated January 23,
1990, an infant's car seat cover similar to that now at issue was
classified in subheading 6304.92.0000, HTSUSA, on the grounds
that seat covers were neither similar to nor of the same type as
the kind of articles named in the heading. Nevertheless, you
contend that the article in question cannot be considered a seat
or cushion cover of heading 6304 due to the existence of a foam
pad sewn beneath the seat panel, and thus distinguish it from the
merchandise which was the subject of HRL 085885. Moreover, you
maintain that the car seat cover qualifies as a cushion in that
it functions as a support or shock absorber for an infant
occupying the car seat itself and should therefore be classified
in heading 9404.
In contrast, heading 6304, HTSUSA, provides for other
furnishing articles, excluding those of heading 9404. The
Explanatory Notes (EN), although not legally binding, constitute
the official interpretation of the Harmonized System at the
international level. EN 63.04, 865, provides:
This heading covers furnishing articles of textile
materials, other than those of the preceding headings or of
heading 9404, for use in the home, public buildings,
theatres, churches, etc., and similar articles used in
ships, railway carriages, aircraft, trailer caravans, motor
cars, etc.
Among the exemplars cited by EN 63.04 as being embraced by
heading 6304 are cushion covers and loose covers for furniture.
In HRL 085375 dated November 8, 1989, Customs held that a ruffled
chair cover was classifiable in heading 6304 notwithstanding the
fact that it contained a polyurethane cushion. The cushion,
which was imported with the seat cover but attached to it after
importation, was deemed to be but an incidental feature of the
article which was primarily a cover for an infant's automobile
seat.
In your letter of January 16, 1991, you cited three rulings
which you maintain supports your position, specifically, HRL
080873 dated April 21, 1988, HRL 087213 dated September 18,
1990, and New York Ruling Letter (NYRL) 848110 dated January 4,
1990. HRL 080873 involved the classification of an article under
the Tariff Schedule of the United States Annotated (TSUSA),
consequently Customs does not consider it to be valid precedent
under the HTSUSA. HRL 087213 concerned the classification of
orthopedic back support cushions. There the choice was between
heading 9404, HTSUSA (cushions), and heading 9021, HTSUSA
(orthopedic appliances). Since the cushions in question were
excluded from heading 9021 they were perforce classified in
heading 9404. In NYRL 848110, the article at issue was a seat
cushion which was separable into the cushion itself (a foam pad)
and the cushion shell. The parts together comprised an article
known as a "cushion" and, as a result, the whole was classified
as a cushion of heading 9404. On this basis the merchandise is
distinguishable from the instant seat cover in that while both
the parts and the whole of the former comprised a cushion, the
foam pad of the latter is merely a feature of a seat cover whose
presence does not transform the nature of the article itself.
Thus Customs does not view the rulings you cite as constituting
support for your contention that the Cosco article should be
classified as a cushion.
The principal function of the Cosco article is to cover the
model no. 02-719 car seat. Consequently, it is Customs' opinion
that the seat cover in question, despite the existence of a foam
cushion, is ejusdem generis with the cushion covers and loose
furniture covers for furniture described by EN 63.04.
HOLDING:
The car seat cover/cushion is classifiable in subheading
6304.93.0000, HTSUSA, under the provision for other furnishing
articles, excluding those of heading 9404, other, not knitted or
crocheted, of synthetic fibers, and is dutiable at the rate of
10.6 percent ad valorem. The textile category is 666.
Articles classifiable in this subheading are not eligible
for GSP treatment.
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 you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection 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 importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division