CLA-2 RR:TC:MM:MMC
John H. Qualey
Rogers & Brown
P.O. Box 20160
Charleston, SC 29413-0160
RE: Revocation of HRL 950309: Cushioned seat for infant walker,
Graco Entertainer; HRL 089018; NYRL 815471; EN 94.01, 94.04
Dear Mr. Qualey:
This is in response to your letter, dated September 6, 1995,
on behalf of Graco Children's Products (Graco), requesting the
tariff classification under the Harmonized Tariff Schedule of the
United States (HTSUS) of two imported parts of the Graco
Entertainer play station; a cushioned seat and a musical module.
According to your letter, the balance of the unit will be made
and assembled in the U.S. A sample of the cushioned seat was
submitted for our examination.
In New York Ruling Letter (NYRL) 815471 dated October 26,
1995, the Director, Customs National Commodity Specialist
Division, advised Graco that the musical module was classifiable
under subheading 8543.80.98, HTSUS, which provides for other
electrical machines and apparatus, having individual functions,
not specified or included elsewhere in Chapter 85. This ruling
letter will address the cushioned seat.
Additionally, in Headquarters Ruling Letter (HRL) 950309
dated December 4, 1991, Graco was advised that a cushioned seat
for an infant walker was classifiable under subheading 9404.
90.20, HTSUS, as other pillows, cushions and similar furnishings.
After review of HRL 950309, we now believe that the infant walker
cushioned seat is classifiable under subheading 9401.90.50,
HTSUS, as a seat part.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C.
1625 (c)(1)), as amended by section 623 of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice of
the proposed revocation of HRL 905309 was published on April 17,
1996, in the Customs Bulletin,Volume 30 Number 16. No comments
were received in response to this notice.
FACTS:
The Graco Entertainer cushioned seat is made of a 65 percent
polyester and 35 percent cotton shell with an inner layer of
polyester fiberfill. The bottom of the item has two holes through which a child can place his/her legs. It attaches to the
frame of the Entertainer by means of metal grommets.
The infant walker cushioned seat the subject of HRL 950309
is bucket-shaped and measures approximately 40 centimeters in
height and 43 centimeters in width. It's outer layer is a woven
polyester fabric with an inner layer of foam padding. The bottom
has two holes through which a child's legs can protrude. The
front and side rims have metal grommets which will be used to
attach the seat to the walker frame. The rear rim has extra
padding, to supply additional back and head support. Behind this
additional padding is a flap with additional grommets. These
grommets are used to attach this article to its frame.
ISSUE:
Are the Graco Entertainer cushioned seat and infant walker
cushioned seat classifiable as seats under heading 9401 or as a
cushions under heading 9404?
LAW AND ANALYSIS:
The classification of merchandise under the HTSUS is
governed by the General Rules of Interpretation (GRI's). GRI 1,
HTSUS, states, in part, that "for legal purposes, classification
shall be determined according to the terms of the headings and
any relative section or chapter notes...."
The subheadings under consideration are as follows:
9401.90.50 Seats (other than those of heading 9402),
whether or not convertible into beds, and
parts thereof: Parts: Other: Other.
9404. 90.20 Mattress supports; articles of bedding and
similar furnishing (for example, mattresses,
quilts, eider downs, 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.
Note 3(b) to Chapter 94, HTSUS, states that goods described in
heading 9404, entered separately, are not to be classified in
headings 9401, 9402 or 9403 as parts of goods. Therefore, we
must determine whether the subject articles are "cushions" of
heading 9404, which would disqualify them from classification
under heading 9401, or whether they are "seats" or parts of
"seats" of heading 9401.
In an effort to determine if the subject articles are
considered "cushions" or "seats" for tariff purposes, the
Harmonized Commodity Description and Coding System Explanatory
Notes (ENs) may be consulted. The ENs, although not dispositive
nor legally binding, provide a commentary on the scope of each
heading of the HTSUS and are generally indicative of the proper
interpretation of these headings. See T.D. 89-80, 54 Fed. Reg.
35127, 35128, (August 23, 1989). EN Gen 94, p. 1574-75, states,
in pertinent part, that:
...Headings 94.01 to 94.03 cover articles of furniture of
any material (wood, osier, bamboo, cane, plastics, base
metals, glass, leather, stone, ceramics, etc.). Such
furniture remains in these headings whether or not stuffed
or covered..
...PARTS
This Chapter only covers parts, whether or not in the rough,
of the goods of headings 94.01 to 94.03 and 94.05, when
identifiable by their shape or other specific features as
parts designed solely or principally for an article of those
headings. They are classified in this Chapter when not more
specifically covered elsewhere...
According to the general ENs, a seat remains classifiable as a
piece of furniture even if it is stuffed or covered.
Additionally, if a seat is one part of a larger piece of
furniture it remains classifiable as furniture under a parts
provision. EN 94.01, p. 1575-76, states in pertinent part,
that:
...this heading covers all seats... for example: Lounge
chairs, arm-chairs, folding chairs, deck chairs, infants'
high chairs and children's seats designed to be hung on the
back of other seats (including vehicle seats), grandfather
chairs, benches, couches (including those with electrical
heating), settees, sofas, ottomans and the like, stools
(such as piano stools, draughtsmen's stools, typists'
stools, and dual purpose stool-steps).
PARTS
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.
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.
EN 94.04, p. 1579-80, states, in pertinent part, that:
This heading covers:
(A)XXX
(B) Articles of bedding and similar furnishing which are
sprung or stuffed or internally fitted with any material
(cotton, wool, horsehair, down, synthetic fibres, etc.), or
are of cellular rubber or plastics (whether or not covered
with woven fabric, plastics, etc.). For example:
(1)XXX
(2) Quilts and bedspreads (including counterpanes, and
also quilts for baby-carriages), eiderdowns and duvets
(whether of down or any other filling),
mattress-protectors (a kind of thin mattress placed
between the mattress itself and the mattress support),
bolsters, pillows, cushions, pouffes, etc...
See the Explanatory Note to heading 94.01 concerning
cushions or mattresses having the character of parts of
seats.
In HRL 950309, we stated that the cushioned seat for the
infant walker was essentially similar to the infant car seat
cushion/cover ruled on in HRL 089018 dated August 9, 1991. Upon
review of the infant car seat cushion/cover and cushioned seat
for an infant walker, we have come to the conclusion that they
are in fact different in form and function.
The car seat cover of HRL 089018 is shaped to function as a
seat covering. The cushion is attached to a car seat by pulling
the harness straps and buckle through pre-existing slits in the
cushion, threading loops attached to the cushion through openings
in the plastic seat and refastening them onto tabs, fitting the
cushion over the sides of the seat and over the bottom front lip
of the seat, securing the cushion to the seat by plastic side
clips and a three-pronged plastic clip at the bottom and wrapping
the elasticized top of the cushion around the top back lip of the
seat. It does not function independently as the child's car
seat.
The cushioned seat portion of the infant walker is bucket
shaped and has two holes at the bottom through which a child's
leg will protrude. The front and side rims have metal grommets
which will be used to attach the seat to a frame. The cushioned
seat for the infant walker actually creates the seat where the
child will sit to use the walker.
Although the Entertainer and infant walker cushioned seats
are stuffed or fitted and provide cushioning for a child, we
believe their condition is advanced beyond that of a cushion.
The articles are structurally necessary parts of both the
Entertainer and infant walker. The cushioned seat creates the
place in both the Entertainer and infant walker, where the child
will sit. As such, the cushioned seat is an identifiable
furniture part.
We recognize that the exemplars of EN 94.01 exclude from
the heading specialized parts (such as cushions) of otherwise
structurally complete seats. However, unlike an upholstered seat
which may be used without its cushion, the Graco Entertainer and
walker cannot be used without the subject cushioned seats.
HOLDING:
The subject cushioned seats for the Graco Entertainer and
infant walker are classifiable under subheading 9401.90.50,
HTSUS, which provides for, seats (other than those of heading
9402), whether or not convertible into beds, and parts thereof:
parts: other: other. The applicable rate of duty is 2.4 percent
ad valorem. No textile category is currently assigned to
merchandise classified under this subheading. HRL 950309 is
revoked.
In accordance with 19 U.S.C. 1625(c)(1), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations [19 CFR 177.10(c)(1)].
Sincerely,
John Durant, Director
Tariff Classification Appeals
Division