CLA-2 CO:R:C:T 951526 CC
John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, NY 10006
RE: Classification of an infant seat cushion; classifiable in
Heading 9404
Dear Mr. Peterson:
This letter is in response to your inquiry, on behalf of
Gold, Inc., requesting the tariff classification of an infant
seat cushion from China. A sample was submitted for examination.
FACTS:
The submitted sample, which is designated by you as an
infant seat cover, is designed to be placed over various seats
for infants and very young children. When placed in a molded
plastic or metal-framed seat, the submitted merchandise helps
cushion a baby or infant, providing greater support and comfort,
and absorbing shocks. It measures 50 centimeters in width and
75 centimeters in length.
This merchandise is constructed of two segments. The top
semicircular segment, which has a ruffled top edge, is designed
to cushion the infant's head and neck area. The backside of this
segment has a woven pocket-flap which will extend over the top of
the chair and will hold the cushion to the back of the seat. The
bottom segment of the cushion features seams which bend the
cushion in the seat area, so that it more closely conforms to the
shape of a seat. The bottom of the cushion forms separate
sections, one for each of the baby's legs, permitting seat
restraints to be drawn through the cushion and fashioned around
the baby. Where the segments meet, the item is sharply indented,
leaving a 9 centimeter wide "bridge" connecting the two sections.
Along the indentations which separate this top section from the
bottom section, there are 4 hook-and-loop fasteners which further
connect the two sections and allow the cushion to be adjusted to
fit the seat.
The inner layer of the cushion contains polyester fiberfill.
The side of the cushion in contact with the child is of knitted,
terry fabric. The side of the cushion in contact with the chair
is of woven fabric. According to your submissions, both the
knitted and woven sides of this item are made from a blend of 80
percent cotton and 20 percent polyester fabric.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
9404 of the Harmonized Tariff Schedule of the United States
Annotated (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 9404 provides for articles of bedding and similar
furnishing fitted with springs or stuffed or internally fitted
with any material. The Explanatory Notes, the official
interpretation of the HTSUSA at the international level, at page
1580, state that Heading 9404 covers the following articles:
(B) Articles of bedding and similar furnishing which are
sprung or stuffed or internally fitted with any
material (cotton, wool, horsehair, down, synthetic
fibers, etc.), or are of cellular rubber or plastics
(whether or not covered with woven fabric, plastics,
etc.). For example:
...
(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.
The merchandise at issue is stuffed with a fiber filling.
It is essentially a cushion, which is an article specifically
listed as being classifiable in Heading 9404. In addition, in
Headquarters Ruling Letter (HRL) 089018, dated August 9, 1991, we
ruled that an infant car seat cushion/cover is classifiable in
Heading 9404. Therefore the merchandise at issue is classifiable
in Heading 9404.
The inner layer of this merchandise is made of polyester;
both sides of the outer shell are made of a blend of 80 percent
cotton and 20 percent polyester fabric. GRI 3(b) provides that
mixtures, composite goods consisting of different materials or
made up of different components, and goods put up in sets for
retail sale shall be classified as if they consisted of the
material or component which gives them their essential character.
The outer shell provides comfort for the user and decoration and
gives this merchandise its distinctiveness; the outer shell,
therefore, imparts the essential character to this merchandise.
Consequently, it is classifiable as if consisting only of the
outer shell.
Additional U.S Rule of Interpretation 1(d) states that the
principles of Section XI regarding mixtures of two or more
textile materials shall apply to the classification of goods in
any provision in which a textile material is named. Note 2(A)
and subheading Note 2(A) to Section XI provide that goods of a
mixture of two or more textile materials are to be classified as
if consisting wholly of that one textile material which
predominates by weight over each other single textile material.
Since cotton predominates by weight in the outer shell, this
merchandise is classifiable under subheading 9404.90.1000,
HTSUSA, which provides for pillows, cushions and similar
furnishings, of cotton.
HOLDING:
The submitted merchandise is classified under subheading
9404.90.1000, 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, of cotton. The rate of duty is 6 percent ad
valorem, and the textile category is 369.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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.
Sincerely,
John Durant, Director
Commercial Rulings Division