CLA-2 CO:R:C:T 088610 JS
Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: Modification of filled seat cushion; NYRL 848110
Dear Mr. Soichet:
On January 4, 1990, our New York office issued you New York
Ruling Letter (NYRL) 848110, classifying a seat cushion under
subheading 9404.90.2000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), as articles of bedding, including
pillows and cushions. Upon further review, that ruling is
determined to be in error.
FACTS:
The merchandise at issue, as described in NYRL 848110, is a
seat cushion cover and foam cushion measuring approximately 16 x
19 inches. The cover is made of 65 percent polyester and 35
percent cotton woven fabric. One edge of the shell contains self
fabric straps for securing the cushion to a chair.
ISSUE:
What is the appropriate classification of a 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 which are in fact articles of bedding and similar
furnishings. Since the merchandise at issue is designed for use
on chairs, especially kitchen chairs, it is not considered an
article of bedding or similar furnishing.
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. Since the cushion in NYRL 848110 is intended for
use in the home, it is more appropriately classified under
heading 6304, HTSUSA, which provides for other furnishing
articles.
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.
In order to assure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying NYRL
848110 to reflect the above classification effective with the
date of this letter. However, if you disagree with the legal
basis for our decision, we invite you to submit any arguments you
might have with respect to this matter for our review. Any
submission you wish to make should be received within 30 days of
the date of this letter.
This notice to you should be considered a modification of
New York ruling letter 848110 under 19 CFR 177.9(d)(1) (1989).
It is not to be applied retroactively to NYRL 848110 (19 CFR
177.9(d)(2) (1989)) and will not, therefore, affect the
transaction for importation of your client's merchandise under
that ruling. However, for the purposes of future transactions in
merchandise of this type, including that for which the present
classification was requested, NYRL 848110 will not be valid
precedent. We recognize that pending transactions may be
adversely affected by this modification, in that current
contracts for importation arriving at a port subsequent to the
release of NYRL 848110 will be classified under the new ruling.
If such a situation arises, your client may, at its discretion,
notify this office and apply for relief from the binding effects
of the new ruling as may be dictated by the circumstances.
However, please be advised that in some instances involving
import restraints, such relief may require separate approvals
from other government agencies.
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 your client 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, your client 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 Rulings Division