CLA-2 CO:R:C:G 088100 JS
Marie A. Rispoli
Arjon Mfg. Corporation
100 Hoffman Place
Hillside, New Jersey 07205
RE: Stadium Seat Cushion
Dear Ms. Rispoli:
This is in reference to your letter of October 10, 1990,
requesting classification of a stadium seat cushion under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The sample at issue is a rectangular cushion measuring
approximately 12 x 12 x 1 inches. It is made up of a piece of
foam covered with a light-weight fabric which your letter
identifies as rayon. However, our informal testing has
indicated that the fabric is probably made of the synthetic man-
made fiber known as nylon.
ISSUE:
What is the appropriate classification of a stadium seat
cushion under the HTSUSA.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI), taken
in order. GRI 1 provides that classification shall be determined
according to the terms of the headings and any relevant chapter
or section notes.
Heading 6304, HTSUSA, provides for other furnishing
articles, excluding those of heading 9404 (articles of bedding).
Although heading 9404 includes cushions that are stuffed or
internally fitted with any material, such cushions must be of the
type considered articles of bedding and similar furnishings. The
sample at issue is relatively small, plain, lightweight and
somewhat moisture resistant, which makes it ideal for use out of
doors, and at sporting events where only hard seating is
available. Articles of bedding, on the other hand, are intended
primarily for use on a bed and are made of finer fabrics which
are often decorated in some manner.
In addition, the Explanatory Notes, used as an aid in the
interpretation of the tariff at the international level, state
that heading 6304 covers furnishing articles of textile
materials, other than those of the preceding headings or of
heading 94.04, for use in the home, public buildings, theatres,
churches, etc. The stadium seat cushion is designed for use in a
public building, or sports stadium, and as such is properly
considered an other furnishing article of heading 6304.
HOLDING:
The merchandise at issue is classified under subheading
6304.93.0000, HTSUSA, which provides for other furnishing
articles, excluding those of heading 9404: other: not knitted or
crocheted, of synthetic fibers, textile category 666, and
dutiable at the rate of 10.6 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 you check, close 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 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 its 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 Operations Division