OT:RR:CTF:CPMMA H332174 LLO
Ms. Angie Courteau
LZB Manufacturing, Inc.
One La-Z-Boy Drive
Monroe, MI 48162
RE: Affirmation of NY N326755; Tariff Classification of Polyurethane Foam Cushions
Dear Ms. Courteau:
This is in response to your correspondence, dated September 21, 2022, in which you request reconsideration of New York Ruling Letter (NY) N326755, issued to LZB Manufacturing, Inc. (LZB) on July 20, 2022, concerning the country of origin of and the tariff classification of five polyurethane foam cushions (Items 1 to 5) under the Harmonized Tariff Schedule of the United States (HTSUS). In your reconsideration request, you assert that while you agree with the U.S. Customs and Border Protection’s (CBP) country of origin determination of all five items and the tariff classification of Item 1, you dispute the tariff classification of Items 2 to 5.
In NY N326755, CBP classified Items 2 to 5 of polyurethane foam cushions under subheading 9404.90.2000, HTSUSA (Annotated), which provides for “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.” We have reviewed NY N326755, together with the information in your request for reconsideration, and have determined that the classification of the subject polyurethane foam cushions is correct, and, for the reasons set forth below, we affirm NY N326755.
Items 2 to 5 of the subject polyurethane foam cushions were described in NY N326755, as follows:
Item 2: The “Seat Side Filler,” 04.000352, is described as a 22" long piece of polyurethane foam in the form of a right triangle, with side “a” measuring 3", side “b” measuring 6 1/4" and side “c” measuring 6 15/16", that will be cut from a foam bun in Mexico, joined to another foam piece to form part of a chair seat cushion assembly, and subsequently exported to the U.S. where it will be used in the production of a chair.
Item 3: The “Arm Wrap Poly,” 04.000356, is described as a somewhat rectangular, cut-to-shape piece of polyurethane foam, measuring approximately 54 11/16" x 27 1/16" x 1/2", that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of a chair.
Item 4: The “Ottoman Core Poly,” 04.003408, is described as a disc-shaped piece of polyurethane foam with a diameter of 35 3/4" and a depth of 4" that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of an ottoman poly subassembly.
Item 5: The “Front Seat Wrap,” 04.003685, is described as a rectangular piece of polyurethane foam, measuring 8 1/2" x 28" x 1/2", with two small notches cut into both long edges that will be cut from a foam bun in Mexico and subsequently exported to the U.S. where it will be used in the production of a reclining sofa.
In your reconsideration request, you explained that the subject merchandise consists of polyurethane foam pieces that will be manufactured into finished upholstered units, such as recliners, loveseats, and sofas. The foam cushions will be cut in Mexico from large polyurethane foam buns. The buns that the foam cushions will be cut from will originate from either the United States or Mexico. Only the foam cushion components will be imported into the United States, and those foam cushion components will not be affixed or combined with wood, cardboard, metal, or plastic seat components.
The classification of merchandise under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The 2024 HTSUS provisions under consideration are as follows:
9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
9404 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
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Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. See 54 Fed. Reg. 35127, 35128 (Aug. 23, 1989). While neither legally binding nor dispositive, the ENs “provide a commentary on the scope of each heading” of the HTSUS and are “generally indicative of [the] proper interpretation” of these headings. See id.
The ENs to Chapter 94 of the HTSUS, “Parts,” states:
This Chapter only covers parts, whether or not in the rough, of goods of heading 9401 to 9403 and 9405, 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.
The Parts ENs to heading 9401, HTSUS, state the following:
Separately presented cushions (emphasis added) and mattresses, sprung, stuffed or internally fitted with any material or of cellular rubber or plastics (emphasis added) 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 states, in pertinent part, as follows:
(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:
…
Quilts and bedspreads (including counterpanes, and also quilts for baby carriages), eiderdowns and duvets (comforters) (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.
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Items 2 to 5 are (1) cushions, which are (2) made of cellular rubber or plastics that (3) have not been combined with other parts of upholstered seats (i.e., are separately presented). Inasmuch as the instant polyurethane foam cushions are being imported separately from the other components constituting the seat of which the cushions are a part, per EN 94.01, they cannot be classified in heading 9401, HTSUS. This is because EN 94.01 specifically excludes separately presented parts, even if they are clearly specialized as parts of upholstered seats (e.g., settees, couches, sofas). Thus, when merchandise fits the description of the three elements emphasized above, most especially if presented separately, the cushions should be classified in heading 9404, HTSUS, which includes, inter alia, “cushions…of cellular rubber or plastics, whether or not covered.” At the time of importation, the separately presented cushions are not identifiable parts of seats and are not combined with other parts of seats. Thus, under GRI 1, the subject merchandise is provided for in heading 9404, HTSUS.
In the reconsideration request, LZB disagrees with CBP’s tariff classification of the subject polyurethane foam cushions in heading 9404, HTSUS, as cushions. LZB disputes CBP’s interpretation of EN 94.01. LZB’s interprets the term “cushions” under heading 9404, HTSUS, to be “those such as removeable seat or back cushions for upholstered seats, removeable cushions, similar to those with ties or non-slip grips used on kitchen/dining chairs; and other cushions that are similar to pillows, pouffes, and other furnishing articles.” LZB does not believe the terms of heading 9404, HTSUS, include articles that merely provide a padding function within a finished seat, such as pieces used on arms, footrests, and other pieces that are wrapped around wood to soften the look and feel of the frame.
LZB argues that the following rulings align with its interpretation of foam “parts” of heading 9401, HTSUS: NY N316485, dated December 22, 2020; NY R04126, dated June 12, 2006; and NY J88554, dated September 10, 2003. CBP disagrees; all three rulings are distinguishable from the instant merchandise. In NY N316485, CBP classified unassembled components of various styles of chairs, including polypropylene foam seat shells and paddings under heading 9401, HTSUS, as parts of seats. Unlike the subject merchandise, however, all of the seat components therein were imported together. Because heading 9401, HTSUS, covers identifiable parts of seats that are presented with the seats of which they form part, the unassembled seat components that were imported together in NY N316485 were classified in heading 9401, HTSUS. NY R04126 and NY J88554 are not applicable to the instant merchandise, because they involved seat cushions for automobile seats and as such, were classified under subheading 9401.90.10, HTSUS.
LZB further argues that the following rulings classify cushions, which are removeable from the finished seats, under heading 9404, HTSUS: NY N258940, dated December 2, 2014; NY N114484, dated July 27, 2010; NY M86588, dated October 11, 2006; and Headquarters Ruling Letter (HQ) 089776, dated November 12, 1991. While CBP generally classifies finished cushions that are used on seats in heading 9404, HTSUS, cushions that are incorporated or manufactured into finished seats are also classified in heading 9404, HTSUS. In NY N258940, the merchandise at it issue was an “Angela Club Chair,” which consisted of an aluminum chair frame, and removeable seat and back cushions made of polyurethane foam covered in polyester that were shipped in separate boxes. According to EN 94.01, the cushions in the case were classified under heading 9404, HTSUS, because the cushions were imported separately from the other components of the chair. In NY N114484, seat cushions, which were imported by themselves without the seats, were classified in heading 9404, HTSUS, because “[a]s per note 3(b), Chapter 94, HTSUS, goods described in heading 9404, entered separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods.” Similarly, in NY M86588, an unfinished inner seat cushion for a sofa was determined to fall under heading 9404, HTSUS.
As explained above, the removability of cushions from the finished furnishings was not a factor that led to the classification determinations in each ruling. Rather, whether the merchandise was to be imported alone or with other components constituting the complete unassembled article was the deciding factor which led to the final classification determinations. None of the rulings which LZB cited support the instant merchandise falling under heading 9401, HTSUS.
Accordingly, for the aforementioned reasons, NY N326755 is hereby affirmed. Under GRIs 1 and 6, Items 2 to 5 of the subject polyurethane foam cushions are classified under heading 9404, HTSUS, and specifically in subheading 9404.90.20, HTSUS, which provides for “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.” The 2024 column one, general rate of duty is 6 percent ad valorem.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division