CLA-2 CO:R:C:T 089018 HP
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004
RE: HRL 087961 modified. Infant's car seat covers which are
stuffed or internally fitted are seat cushions. Part;
automobile; GSP; Mexico; furnishing
Dear Attorneys for Cosco, Inc.:
This is in reply to your letter of March 26, 1991,
requesting reconsideration of Headquarter's Ruling Letter
(HRL) 087961. Please reference your client Cosco, Inc.
FACTS:
The merchandise at issue consists of an infant's car seat
cushion/cover ("cover"), model no. 02-719. The back panel,
back "collar" and seat panel of the article are made from 100%
polyester quilted fabric backed by polyester filler (weighing
4 oz. per linear yard) and lined with 100% polypropylene
fabric. The seat panel covers a seat pad made from 100%
polyurethane foam, the back of which is covered by a layer of
polypropylene fabric. The cover is designed for infants who
weigh 17 pounds or less and whose height is 26 inches or less
and is intended to help protect them from shocks that may
occur when traveling by automobile.
The cover is assembled in Mexico from U.S. material which
is imported into Mexico from unmarked bolts of fabric
measuring either 58" x 100 yards or 58" x 500 yards. In
addition, the foam pad and all thread used in sewing the cover
are of U.S. origin. After importation, the car seat cover is
secured over additional foam padding (on the top and sides) to
a plastic infant's car seat.
In HRL 087961 of January 24, 1991, we held that the cover
was classified in subheading 6304.93.0000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), as an other
furnishing article. You disagree with this conclusion, and
once again request classification under subheading
9401.90.1000, HTSUSA, as a part of a seat used for motor
vehicles.
ISSUE:
Whether the car seat cover is considered a part of an
automobile seat under the HTSUSA?
LAW AND ANALYSIS:
Heading 9401, HTSUSA, provides for seats, and parts
thereof. It is recognized that the infant's car seat as a
whole is classifiable therein. See subheading 9401.20.0010,
HTSUSA; HRL 080959 of July 8, 1988. We must determine,
therefore, if the cover is considered a "part" of the car
seat.
The Explanatory Notes (EN) to the HTSUSA constitute the
official interpretation of the tariff at the international
level. While not legally binding, they do represent the
considered views of classification experts of the Harmonized
System Committee. It has therefore been the practice of the
Customs Service to follow, whenever possible, the terms of the
Explanatory Notes when interpreting the HTSUSA.
The EN to heading 9401 states:
The heading also covers identifiable
parts of chairs or other seats, such as
backs, bottoms and armrests (whether or
not upholstered with straw or cane,
stuffed or sprung), and spiral springs
assembled for seat upholstery.
The EN goes on to exclude from heading 9401 "[s]eparately
presented cushions ... whether or not covered ... (heading
94.04)."
In HRL 087961, we underwent an analysis of whether the
car seat cover was considered a cushion under heading 9404,
HTSUSA. Indeed, in that request you advocated classification
of the instant merchandise as a cushion. Therein, we stated:
In ... [HRL] 085885 dated January 23,
1990, an infant's car seat cover similar
to that now at issue was classified in
subheading 6304.92.0000, HTSUSA, on the
grounds that seat covers were neither
similar to nor of the same type as the
kinds of articles named in the heading.
Nevertheless, you contend that the article
in question cannot be considered a seat or
cushion cover of heading 6304 due to the
existence of a foam pad sewn beneath the
seat panel, and thus distinguish if from
the merchandise ... of HRL 085885.
Moreover, you maintain that the car seat
cover qualifies as a cushion in that it
functions as a support or shock absorber
for an infant occupying the car seat
itself and should therefore be classified
in heading 9404.
* * *
In HRL 085375 dated November 8, 1989,
Customs held that a ruffled chair cover
was classifiable in heading 6304
notwithstanding the fact that it contained
a polyurethane cushion. The cushion,
which was imported with the seat cover but
attached after importation, was deemed to
be but an incidental feature of the
article which was primarily a cover for
the infant's automobile seat.
* * *
Based upon the above analysis, we decided that
[t]he principal function of the Cosco
article is to cover the ... car seat.
Consequently, ... the seat cover in
question, despite the existence of a foam
cushion, is ejusdem generis with the
cushion covers and loose furniture covers
for furniture described by EN 63.04.
This finding was incorrect. 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.
HRL 087961 is modified accordingly. In addition, HRLs
085885 and 085375 are not in conformity with the above-stated
analysis, and no longer reflect the opinion of the Customs
Service. Appropriate action will be taken to inform those
rulings' recipients of this modification.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 9404.90.2000, HTSUSA, as mattress
supports; articles of bedding and similar furnishings (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 applicable General rate of duty is 6
percent ad valorem.
Articles classified under subheading 9404.90.2000,
HTSUSA, when imported from designated beneficiary countries,
are entitled to a Free duty rate under the Generalized System
of Preferences. Section 503, Trade Act of 1974.
Additionally, Heading 9802.00.80, HTSUSA, provides a partial
duty exemption for articles assembled abroad in whole or in
part of fabricated components, the product of the United
States. Should you wish to inquire as to your eligibility
under either of these provisions, please direct your letter
to:
U.S. Customs Service
Office of Regulations & Rulings
Commercial Rulings Division
Washington, D.C. 20229
Attention: Chief, Special Classification Branch
In order to insure uniformity in Customs classification
of this merchandise and eliminate uncertainty, we are
modifying HRL 087961 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, either for yourself or on behalf of your client,
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 therefore be considered a
modification of HRL 087961 of January 24, 1991, under 19
C.F.R. 177.9(d)(1) (1989). It is not to be applied
retroactively to HRL 087961 (19 C.F.R. 177.9(d)(2) (1989))
and will not, therefore, affect the transaction for the
importation of your merchandise under that ruling. However,
for the purposes of future transactions in merchandise of this
type, including that for which the present classification is
requested, HRL 087961 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 the release of
HRL 089018 will be classified under the new ruling. If such a
situation arises, you may, at your 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.
A copy of this ruling letter should be attached to the
entry documents filed at the time this merchandise is
imported. If the documents have been filed without a copy,
this ruling should be brought to the attention of the Customs
officer handling the transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division