CLA-2 CO:R:C:T 954864 HP
Ms. Teresa A. Otruba
Baker & McKenzie
815 Connecticut Avenue, N.W.
Washington, D.C. 20006-4078
RE: Stadium seat cushion with heat-retaining chemical pouch is
similar to an article of bedding.
Dear Ms. Otruba:
This is in reply to your letter of August 18, 1993. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of a
stadium seat cushion, produced in an unspecified country. Please
reference your client R.G. Barry Corporation.
FACTS:
The merchandise at issue consists of the "Heat and Go," a
stadium seat cushion designed with a heat-retaining bladder. The
entire cushion is heated in a microwave oven, and the
bladder/pouch will retain heat for several hours. The cushion is
composed of plastic foam, a textile cover and a 11" x 14" plastic
pouch containing water, a wax-type substance, and a heating
chemical. The pouch is inserted into a slit in a 11/2" thick 13"
x 18" piece of polyurethane foam, encased in a woven nylon shell.
The shell has two handles at opposite ends, and a strap with hook
and loop fasteners. The cushion may be folded in half for
carrying.
We note that the port of Laredo, Texas, has received an
importation of this merchandise under Entry Summary No. R42-
00004391. The cushion was entered under subheading 6307.90,
HTSUSA, as an other made up article of textiles. The entry
remained unliquidated as of September 21, 1993, and should be
liquidated in accordance with the results of this letter.
ISSUE:
Whether the stadium seat cushion is classifiable under the
HTSUSA as pillows, cushions and similar furnishings?
LAW AND ANALYSIS:
Heading 9404, HTSUSA, provides for, inter alia, articles of
bedding and similar furnishings, internally fitted with any
material. The Explanatory Notes (EN) to the Harmonized Commodity
Description and Coding System (Harmonized System) constitute the
official interpretation of the scope and content of the tariff at
the international level. They represent the considered views of
classification experts of the Harmonized System Committee.
Totes, Inc. v. United States, No. 91-09-00714, slip op. 92-153,
14 Int'l Trade Rep. (BNA) 1916, 1992 Ct. Intl. Trade LEXIS 158
(Ct. Int'l Trade 1992). While not treated as dispositive, the EN
are to be given considerable weight in Customs' interpretation of
the HTSUSA. Boast, Inc. v. United States, No. 91-11-00793, slip
op. 93-20, 1993 Ct. Intl. Trade LEXIS 19 (Ct. Int'l Trade 1993).
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 this heading states that "articles remain
classified in this heading whether or not they incorporate
electric heating elements." It is our opinion that no sound
reason exists to differentiate seat cushions with electric
heating elements from seat cushions with electrically (via
microwave) heatable elements. Accordingly, we agree with your
arguments that the Heat and Go is classifiable within heading
9404, HTSUSA.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 9404.90.2000, HTSUSA, as articles of
bedding and similar furnishings, internally fitted with any
material, other that of cotton. The applicable rate of duty is 6
percent ad valorem.
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