CLA-2 CO:R:C:T 950309 CC
Ms. Jane Henry Gomez
Graco Children's Products, Inc.
Thousand Oaks Corporate Center
Morgan Way
Morgantown, PA 19543
RE: Classification of an infant walker seat cushion;
classifiable in Heading 9404
Dear Ms. Gomez:
This letter is in response to your inquiry of August 5,
1991, requesting the tariff classification of an infant walker
seat cushion. A sample was submitted for examination.
FACTS:
The submitted sample is the seat portion of a children's
walker. The bucket-shaped item measures approximately 40
centimeters in height and 43 centimeters in width. This
merchandise is made of an outer layer of woven polyester fabric
and has an inner layer of foam padding. The bottom of the item
has two holes through which the child's legs will protrude. The
front and side rims have a total of five metal grommets which
will be used to attach this merchandise to the walker frame. The
rear rim has extra padding, presumably to supply additional back
and head support. Behind this additional padding is a flap with
three additional grommets used to attach this article to its
frame. The frame will also be imported, but in separate
shipments from the walker seat cushion.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
9401 of the Harmonized Tariff Schedule of the United States
Annotated (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.
Heading 9401, HTSUSA, provides for seats and parts thereof.
Heading 9404, HTSUSA, 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.
The Explanatory Notes (EN) to Heading 9401 state that
separately presented cushions and mattresses, sprung, stuffed or
internally fitted with any material or of cellular rubber or
plastics whether or not covered, are excluded (Heading 9404) even
if they are clearly specialized as parts of upholstered seats
(e.g., settees, couches, sofas).
In Headquarters Ruling Letter (HRL) 089018, dated August 9,
1991, we ruled that an infant car seat cushion/cover is
classifiable in Heading 9404. Concerning the issue of whether
such merchandise is classifiable in Heading 9401 or Heading 9404,
we stated the following:
The EN to heading 9404, HTSUSA, includes therein
"[a]rticles of bedding and similar furnishings
[, including cushions,] which are ...stuffed or
internally fitted with any material...." The above
description of the infant's car seat cover, which is
internally fitted where such fitting would be required
for efficient use of the merchandise, clearly meets the
definition of cushions. As seat cushions are
specifically excluded from heading 9401 (see EN to that
heading), classification in heading 9404, HTSUSA, is
appropriate.
The merchandise at issue is essentially a seat cushion or
cover used in an infant's walker. Being similar to the
merchandise of HRL 089018, the submitted infant walker seat
cushion 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.
Sincerely,
John Durant, Director
Commercial Rulings Division