CLA-2 CO:R:C:T 952479 CC
M. Barry Levy
Sharretts, Paley, Carter & Blauvelt, P.C.
67 Broad Street
New York, NY 10004
RE: Revocation of HRL 087689; classification of a baby seat
cushion; classifiable in Heading 9404
Dear Mr. Levy:
In Headquarters Ruling Letter (HRL) 087689, dated October
11, 1990, we issued a ruling to you, on behalf of Noel Joanna,
Inc., classifying baby seat cushions in Heading 6307 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). We have had the occasion to review this ruling and
find that it is in error.
FACTS:
The merchandise at issue is a "SoftSeat" baby comfort seat
made of a 100 percent polyester filling with an outer covering of
80 percent cotton and 20 percent polyester fabric. It is a
rectangular article measuring approximately 11 inches by
18 inches, with a 4 inch by 4 inch fabric strap stitched into the
middle of one end. This strap is attached to a 5 inch wide band
which is padded with the polyester filling, and is long enough to
encircle the rectangular piece. A hook and loop closure in the
back allows the band to be securely adjusted around the child.
The surface fabric which faces the child is made of terry cloth,
and all the other exterior surfaces are made of woven fabric.
In effect, the article's main piece functions to provide a
cushion to the bottom and back of a child while sitting in a
shopping cart or high chair, and the straps secure the padding
between the legs and around the body of the child in the manner
of a seat belt.
ISSUE:
Whether the merchandise at issue is classifiable 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.
We have issued several rulings classifying infant seat
cushions as cushions of Heading 9404. See, e.g., HRL 089018 of
August 9, 1991, HRL 950309 of December 4, 1991, HRL 951526 of
August 14, 1992, and HRL 951528 of August 14, 1992. The
merchandise at issue is essentially a seat cushion similar to the
goods of the aforementioned rulings and therefore is classifiable
in Heading 9404.
The inner layer of this merchandise is made of polyester;
the outer shell is 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.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying
HRL 087689 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 087689 under 19 CFR 177.9(d)(1). It is not to be applied
retroactively to HRL 087689 (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 087689 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