CLA-2 CO:R:C:M 953673 DFC
District Director of Customs
U.S. Customs Service
Patrick V. McNamara Building
477 Michigan Ave. 48266
Dear Sir:
RE: Protest 3801-3-100048; Seat pads; Canopies. HRL's 087689,
089018, 089776, 950370, Legal Note 3(b) to Chapter 94, EN
94.01
Dear Sir:
The following is our decision regarding the request for
further review of Protest 3801-3-100048 concerning the tariff
classification under the Harmonized Tariff Schedule of the United
States (HTSUS), of certain infant's seat pads and canopies for
car seats produced in Canada. Samples were submitted for
examination.
FACTS:
The merchandise involved consists of pads or cushions for an
infant's car seat, a baby swing seat and a baby rocker, and
canopies for car seats. All the pads are stuffed with polyester
fiberfill. The outer surface on one side is a printed 50%
polyester, 50% cotton woven fabric. The pads are backed with a
nonwoven man-made fiber fabric. These pads have various slots
for seat restraints and clips for attachment to the seat. The
canopies are made of a woven blend of 50% polyester and 50%
cotton fabric and have two elastic straps.
The entries covering this merchandise were liquidated on
October 9, and 30, 1992, under subheading 9404.90.20, HTSUS. The
protest was timely filed on January 6, 1993. Protestant claims
that the baby car seat pads and the canopies are classifiable
under subheading 9401.90.10, HTSUS, while the other pads for the
baby swing seat and the baby rocker are classifiable under
9401.90.50, HTSUS.
-2-
ISSUE:
Are the pads and canopies classifiable as other parts of
seats of a kind used for motor vehicles under subheading
9401.90.10, HTSUS, and as parts of other seats in subheading
9401.90.50, HTSUS, rather than as other cushions and similar
furnishings in subheading 9404.90.20, HTSUS?
LAW AND ANALYSIS:
The competing provisions are as follows:
9404 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:
* * * *
9404.90 Other:
Pillows, cushions and similar
furnishings:
* * * *
9404.90.20 Other
9401 Seats (other than those of heading 9402), whether
or not convertible into beds, and parts
thereof:
* * * *
9401.90 Parts:
9401.90.10 Of seats of a kind used for motor
vehicles
* * * *
Other:
9401.90.50 Other
-3-
6307 Other made up articles, including dress
patterns:
* * * *
6307.90 Other:
* * * *
6307.90.94 Other
Classification of goods under the HTSUS 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.
Protestant maintains that under the doctrines of noscitur a
sociis and ejusdem generis the seat cushions are not classifiable
under heading 9404, HTSUS, because they are not furnishings
"similar" to the exemplars of bedding listed therein. The
doctrine of noscitur a sociis is that the meaning of a word may
be ascertained by reference to the meaning of words associated
with it. The doctrine of ejusdem generis is that where
particular words of description are followed by general terms,
the latter refer only to things of a like class with those
particularly described.
In support of its position that the instant cushions are not
provided for under heading 9404, HTSUS, protestant cites
Headquarters Ruling Letter (HRL) 087689 dated October 11, 1990,
wherein Customs stated that a cushioned comfort seat was not
considered to be an article of bedding within the purview of
heading 9404, HTSUS, because it was not intended for use with a
bed or during sleep but rather was intended for use during day
time activities. The cushioned comfort seat was held to be
properly classified under subheading 6307.90.95, HTSUS, which
provides for other made up articles, other, other, other.
In HRL 089018 dated August 9, 1991, Customs ruled that an
infant's car seat cushion/cover was properly classifiable under
heading 9404, HTSUS. It should be noted that HRL 089018 modified
HRL 087961 dated January 24, 1991, in which Customs held that the
same infant's car seat cushion/cover was properly classifiable
under subheading 6304.93.00, HTSUS, as an other furnishing
article rather than under subheading 9401.90.10, HTSUS, as a part
of a seat used for motor vehicles.
-4-
In HRL 950370 dated January 7, 1992, Customs ruled that a
stuffed seat cushion for an infant's rocker was classifiable
under subheading 9404.90.20, HTSUS.
Although the rulings cited above holding that seat cushions
are classifiable under heading 9404, HTSUS, did not specifically
address the doctrines of noscitur a sociis and ejusdem generis,
it was implied therein that these doctrines do not apply to
heading 9404 because the cushions provided for in that heading
are not restricted to articles of bedding and similar
furnishings.
Legal note 3(b) to Chapter 94, HTSUS, provides that "[g]oods
described in heading 9404, entered separately, are not to be
classified in heading 9401, 9402 or 9403 as parts of goods."
While we agree with the protestant that the cushions are
parts of seats, they are also described in subheading 9404.90.20,
HTSUS, which provides for pillows, cushions, and similar
furnishings, other. It is our opinion that these cushions being
"goods described in heading 9404, entered separately" are
precluded from classification under heading 9401 by virtue of
legal note 3(b) to Chapter 94, HTSUS, supra.
The Harmonized Commodity Description and Coding System
Explanatory Notes (EN) to the HTSUS, although not dispositive
should be looked to for the proper interpretation of the HTSUS.
See 54 FR 35138 (August 23, 1989). The EN to heading 94.01 at
page 1576 reads, as follows:
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 94.04) even if they are clearly
specialized 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.
Protestant asserts that heading 9401, HTSUS, is limited to
cushions for beds and seats that are convertible into beds,
therefore, the reference to "cushions" in EN 94.01 is limited to
cushions for beds and seats convertible into beds. Clearly, the
seats with which the subject cushions are used are not beds or
seats convertible into beds.
-5-
The protestant in reaching his conclusion ignores certain
pertinent language in heading 9401, HTSUS. Specifically, the
phrase "whether or not convertible into beds" mandates an
interpretation that the seat provision applies to all seats
(other than 9402) as does the parts breakout. The infant's car
seats, swing seats and carrier seats are not of the class or kind
of seats enumerated in heading 9402, therefore the pads and
cushions for the seats are precluded from classification under
headings 9401, 9402 and 9403, HTSUS.
A careful reading of the EN to heading 94.01, supra, lends
support to our position that the cushions provided for in heading
9404, HTSUS, need not be bedding or furnishings "similar" to the
exemplars of bedding listed therein to be classified in heading
9404. Specifically, the EN to heading 94.01 states that
separately presented cushions are excluded from classification
therein and are classifiable under heading 94.04 even if they
[cushions] are clearly specialized as parts of upholstered seats
such as settees, couches, sofas which in most instances are not
convertible into beds. Certainly, it appears from a reading of
this EN that the drafters of the Harmonized System did not intend
to limit the term "cushions" as proposed by the protestant. See
HRL 089776 dated October 21, 1991, wherein Customs drew the same
conclusion regarding the classification of a foam-filled cushion.
In summary, it is our opinion that note 3(b) to Chapter 94
and the EN to heading 94.01 require that the cushions in issue be
classified under heading 9404, thus precluding application of the
doctrines of noscitur a sociis and ejusdem generis.
The protestant makes an extensive argument for
classification of the merchandise under subheadings 9401.90.10
and 9401.90.50, HTSUS, based on GRI 3, HTSUS. We will not
entertain protestant's GRI 3 arguments because the result here is
governed by GRI 1, HTSUS, (i.e., legal note 3(b) to Chapter 94).
The EN to heading 94.01, supra, provides in part that
"[w]hen these articles are combined with other parts of seats,
however, they remain classified in this heading." Protestant
relying on this excerpt states that the plastic clips which are
attached to the cushions for the car seat and the swing and
rocker seats are part of the seats in which the cushions are
used. They are the part of the seats which secure and immobilize
the cushions. Thus, protestant claims that the cushions in issue
are combined with other parts [plastic clips] of seats in their
imported condition, and, are properly classifiable under heading
9401.
-6-
We do not agree with protestant that the plastic clips are
part of the seats in which the cushions are used. The plastic
clips are sewed to the cushions. As such, the clips are not part
of the seats but rather form a unitary whole with the cushion.
Thus, the cushions cannot be considered as being combined with
other parts of seats.
We agree with the protestant that the canopies are not
classifiable under heading 9404, HTSUS. However, we do not agree
that they are parts of other seats in subheading 9401.90.50,
HTSUS, because they are accessories rather than parts. For this
reason, it is our opinion that they are properly classifiable
under subheading 6307.90.94, HTSUS [currently 6307.90.99], which
provides for other made up articles, including dress patterns,
other, other, other.
HOLDING:
The seat pads or cushions are classifiable under subheading
9404.90.20, HTSUS.
The canopies are classifiable under subheading 6307.90.94
[currently 6307.90.99], HTSUS.
Since the rate of duty under the classification indicated
above is more than the liquidated rate, the protest should be
denied in full. A copy of this decision should be attached to
the Customs Form 19, and provided to the protestant, through
counsel, as part of the notice of action on the protest.
Sincerely,
John Durant, Director
Commercial Rulings Division