CLA-2 CO:R:C:T 955664 CC 088100
Marie A. Rispoli
Arjon Mfg. Corporation
100 Hoffman Place
Hillside, New Jersey 07205
RE: Revocation of HRL 088100; classification of a stadium seat
cushion; classifiable in Heading 9404
Dear Ms. Rispoli:
In Headquarters Ruling Letter (HRL) 088100, dated February 8,
1991, we issued a ruling to you, classifying a stadium seat cushion
in Heading 6304 of the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA). We have had the occasion to review this
ruling and find that it is in error.
Pursuant to section 625(c)(1) of Title VI (Customs
Modernization) of the North American Free Trade Agreement
Implementation Act (Pub.L. 103-182, 107 Stat. 2057) (hereinafter
section 625), notice of the proposed revocation was published on
April 20, 1994, in the Customs Bulletin, Volume 28, Number 16.
FACTS:
The merchandise at issue is a rectangular cushion measuring
approximately 12 inches by 12 inches by 1 inch. It is made up of
a piece of foam covered with a light-weight fabric which your
letter identifies as rayon. However, our informal testing
indicated that the fabric is probably made of the synthetic man-
made fiber known as nylon.
ISSUE:
Whether the stadium seat cushion is classifiable in Heading
6304, HTSUSA, or in Heading 9404, HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's), taken
in order. GRI 1 provides that classification shall be determined
according to the terms of the headings and any relative section or
chapter notes.
Heading 6304, HTSUSA, provides for other furnishing articles,
excluding those of Heading 9404. According to the Harmonized
Commodity Description and Coding System, Explanatory Notes, the
official interpretation of the HTSUSA at the international level,
at page 865, Heading 6304 covers furnishing articles of textile
materials, other than those of Heading 9404. These articles
include wall hangings and textile furnishings for ceremonies (e.g.,
weddings or funerals); mosquito nets; bedspreads (but not including
bed coverings of Heading 9404); cushion covers; loose covers for
furniture, antimacassars; table covers (other than those having the
characteristics of floor coverings - see Note 1 to Chapter 57);
mantlepiece runners; curtain loops; valances (other than those of
Heading 6303).
Heading 9404, HTSUSA, provides for 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. The Explanatory Notes to Heading
9404 state at page 1580 that this heading covers:
(B) Articles of bedding and similar furnishing which are
sprung or stuffed or internally fitted with any material
.... For example:
...
(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 (emphasis added), pouffes, etc.
In HRL 088100 we found that the stadium seat cushion was not
classifiable in Heading 9404 because it could not be considered
articles of bedding and similar furnishings. This finding is
incorrect for the following reasons. First, cushions are among
the articles listed in Heading 9404. Second, we note that the
merchandise at issue is internally fitted with material. Third,
the Explanatory Notes specifically list cushions as a kind of
article classifiable as an article of bedding or similar furnishing
in Heading 9404; the Explanatory Notes do not list cushions as
being classifiable in Heading 6304. Fourth, in
HRL 954864, dated October 20, 1993, we classified a stadium seat
cushion in Heading 9404. Consequently, the merchandise at issue
is classifiable in Heading 9404.
HOLDING:
The merchandise at issue is classified under subheading
9404.90.2000, HTSUSA, which provides for 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. The rate of duty is 6 percent ad
valorem. No textile category is currently assigned to merchandise
classified under this subheading.
Accordingly, HRL 088100, dated February 8, 1991, is hereby
revoked.
In accordance with section 625, this ruling will become effective
60 days from its publication in the Customs Bulletin. Publication
of rulings or decisions pursuant to section 625 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
Commercial Rulings Division