CLA-2 CO:R:C:M 950370
Mr. Fred Goris
Fisher-Price, Inc.,
636 Girard Ave
East Aurora, NY 14052
RE: Seat pad; Restraint pad; NYRL's 848837 and 849125 modified.
Dear Mr. Goris:
In a letter dated September 4, 1991, you inquired as to the
tariff classification under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA), of a seat pad and a
restraint pad produced in China which after importation will be
used with a rocker made in the United States. Samples were
submitted for examination.
FACTS:
The first sample is a stuffed seat cushion which is
constructed to cover the area of the rocker where the infant will
rest. It will also overlap the edges of the seat. The top layer
of the cushion is made of 65 percent polyester and 35 percent
cotton woven fabric. The bottom layer is composed of 100 percent
nylon tricot while the internal padding is of 100 percent
polyester. There is elastic sewn into the borders of the cushion
to hold it to the rocker.
The second sample is referred to as the restraint pad for
the rocker seat. The top layer of the pad is composed of 65
percent polyester and 35 percent cotton, woven fabric. The
bottom layer is of 100 percent nylon tricot while the internal
padding is made of 100 percent polyester. The square pad will
wrap around the restraint strap that holds the child in the seat.
You suggest that the samples may be classifiable in
accordance with the result reached in New York Ruling Letter
(NYRL) 848837 of January 26, 1990, and NYRL 849125 of February 1,
1990, addressed to you. These rulings held that items similar to
the merchandise in issue were classified under subheading
9403.90.6000, HTSUSA, as other furniture and parts thereof,
parts, of textile material, except cotton, dutiable at the rate
of 7 percent ad valorem. Unlike the pad (seat cushion) in issue,
the seat pads of the referenced rulings were for rocker seats
that were non-portable floor units not for table-top use.
-2-
ISSUE:
Is the merchandise classifiable as parts of furniture under
subheading 9403.90.60, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of
the headings and any relative section or chapter notes, and,
provided such headings or notes do not otherwise require,
according to [the remaining GRI's taken in order]." In other
words, classification is governed first by the terms of the
headings of the tariff and any relative section or chapter
notes.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUSA, although not dispositive,
should be looked to for the proper interpretation of the HTSUSA.
See 54 FR 35128 (August 23, 1989). The EN to heading 94.01
[seats (other than those of heading No. 9402), whether or not
convertible into beds, and parts thereof] at page 1576, which is
relevant here reads as follows:
Separately presented cushions and mattresses, spring,
stuffed or internally fitted with any material or of
cellular rubber or plastics whether or not covered, are
excluded (heading 94.04) even if they are clearly
specialised as parts of upholstered seats (e.g., settees,
couches, sofas). When these articles are combined with
other parts of seats, however, they remain classified in
this heading. They also remain in this heading when
presented with the seats of which they form part.
Based on the explicit instruction in the above-cited EN, it
is our position that the seat pad (stuffed cushion) is properly
classifiable under subheading 9404.90.2000, HTSUSA, as mattress
supports, 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.
-3-
The rocker restraint pad is precluded from classification as
a furniture part because the finished rocker is not considered
furniture for tariff purposes. In Headquarters Ruling Letter
073386 of November 25, 1983, a bassinet without legs that could
be used on a car seat, floor, table, bed or elsewhere was not
classified as furniture because it was not specifically designed
to be placed on the floor or ground.
Further, it is our observation that the restraint pad is not
of the same class or kind of merchandise classifiable under
heading 9404, HTSUSA. It is not a pillow, mattress or other
cushion upon which the infant rests, and it does not provide
cover like quilts and eiderdowns. Consequently, it is our
position that the restraint pad is classifiable under the
provision for other made up articles, other, other in subheading
6307.90.9480, HTSUSA, with duty at the rate of 7 percent ad
valorem.
In view of the result reached here it is now our position
that the infant swing pad which was the subject of NYRL 848837
and the infant walkabout pad which was the subject of NYRL 849125
were improperly classified under subheading 9403.90.60, HTSUSA.
Therefore, those rulings are modified to reflect the result
reached here as to the classification of the stuffed seat
cushion.
HOLDING:
The seat pad (cushion) is dutiable at the rate of 6 percent
ad valorem under subheading 9404.90.20, HTSUSA.
The restraint pad is dutiable at the rate of 7 percent ad
valorem under subheading 6307.90.94
NYRL's 848837 and 849125 are modified.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc AD NY Seaport
1cc John Durant
1cc John Hanson NY Seaport
1cc Eric Buchanon NY Seaport
1cc Legal Reference