CLA-2 CO:R:C:T 089776 CC
Ms. Beth C. Brotman
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: Revocation of HRL 088610; classification of filled seat
cushion; classifiable in Heading 9404
Dear Ms. Brotman:
This is in response to your letter of June 7, 1991,
requesting the reconsideration of Headquarters Ruling Letter
(HRL) 088610 in which a filled seat cushion was classified.
FACTS:
The merchandise at issue is a foam-filled cushion with a
shell made of a woven blend of 65 percent polyester and 35
percent cotton fabric. This item measures approximately 16
inches by 19 inches at its widest points. The underside of the
shell is a solid color, and the top side has a polka-dot print
with a floral circular design, at the center of which is a
depiction of a cottage surrounded by the words "WELCOME FRIENDS."
The edges of the cushion are finished with self-fabric binding,
and one edge of the cushion has self-fabric straps for securing
it to a chair.
In New York Ruling Letter (NYRL) 848110 the subject
merchandise was classified in Heading 9404 of the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), which
provides for 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. This ruling was modified by HRL 088610, dated May 10,
1991, in which the subject merchandise was classified in Heading
6304, HTSUSA, which provides for other furnishing articles,
excluding those of Heading 9404. You contend that the correct
classification for this merchandise is under subheading
9404.90.2000, HTSUSA.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6304, HTSUSA, or in Heading 9404, HTSUSA?
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 classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, Heading
6304 covers furnishing articles of textile materials, other than
those of Heading 9404. These articles include wall hangings and
textile furnishings for ceremonies (e.g., weddings or funerals);
mosquito nets; bedspreads (but not including bed coverings of
Heading 9404); cushion covers; loose covers for furniture,
antimacassars; table covers (other than those having the
characteristics of floor coverings - see Note 1 to Chapter 57);
mantlepiece runners; curtain loops; valances (other than those of
Heading 6303).
The Explanatory Notes to Heading 9404 state that this
heading covers:
(B) Articles of bedding and similar furnishing which are
sprung or stuffed or internally fitted with any
material .... For example:
(1) Mattresses, including mattresses with a metal frame
(2) Quilts and bedspreads (including counterpanes, and
also quilts for baby-carriages), eiderdowns and duvets
(whether of down or any other filling), mattress-
protectors (a kind of thin mattress placed between the
mattress itself and the mattress support), bolsters,
pillows, cushions, pouffes, etc. (emphasis added).
(3) Sleeping bags.
In HRL 088610 we stated, "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."
This finding is incorrect. First, we note that the
merchandise at issue is internally fitted with material. Second,
the Explanatory Notes specifically list cushions as a kind of
article classifiable as an article of bedding or similar
furnishing in Heading 9404; the Explanatory Notes do not list
cushions as being classifiable in Heading 6304. In addition, the
Explanatory Notes to Heading 9401 (seats and parts thereof) state
that separately presented cushions, sprung, stuffed or internally
fitted with any material, are excluded from Heading 9401, even if
they are clearly specialized as parts of upholstered seats (e.g.,
settees, couches, sofas); instead, they are classifiable in
Heading 9404. This note indicates that cushions used on couches,
chairs, and the like are not excluded from Heading 9404 as
articles of bedding or similar furnishing. Finally, we have
ruled that an infant seat cover internally fitted with material,
which is not an article used as bedding, is classifiable in
Heading 9404. (See HRL 089018, dated August 9, 1991.) Therefore
the merchandise at issue is classifiable in Heading 9404.
HOLDING:
The merchandise at issue is classified under subheading
9404.90.2000, HTSUSA, which provides for 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, other, pillows, cushions and
similar furnishings, other. The rate of duty is 6 percent ad
valorem. No textile category is currently assigned to
merchandise classified under this subheading.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying
HRL 088610 to reflect the above classification effective with the
date of this letter. However, if after your review, 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
HRL 088610 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 088610 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
HRL 088610 will not be valid precedent. We recognize that
pending transactions may be adversely affected by this
modification, in that current contracts for importations arriving
at a port subsequent to this decision will be classified pursuant
to it. If such a situation arises, your client may, at its
discretion, notify this office and apply for relief from the
binding effects of this decision as may be warranted by the
circumstances. However, please be advised that in some instances
involving import restraints, such relief may require separate
approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division