CLA-2-94:OT:RR:NC:N4:463
Wayne W. Schmidt
DJS International
4215 Gateway Dr.
Colleyville, TX 76034
RE: The tariff classification of a stadium cushion/blanket combination from China
Dear Mr. Schmidt:
In your letter dated August 31, 2023, you requested a binding classification ruling on behalf of your client, Team Wolf Operating LLC DBA Wolf Manufacturing, for two seat cushion/poncho combination articles. These same articles, but with unstuffed seat cushions, were the subject of NYRL N332481 (April 26, 2023). In this subsequent ruling request, you state that these articles will be imported with their seat cushions stuffed. Illustrative literature and product descriptions were provided. Samples were submitted with the previous ruling.
The two “AnyWear Cushions” are wearable poncho-like garments with attached seat cushions that will be marketed to sporting event spectators to insulate and cushion hard seating surfaces and to provide warmth and protection from inclement weather.
The indoor version, identified as the “AnyWear Cushion 1.0,” is constructed from 100% polyester knit polar fleece fabric, dyed blue. The article consists of a hooded blanket/poncho sewn to a seat cushion. The body of the blanket is constructed from three panels and measures 73" (L) x 35" (W). A hood that measures 15" (H) is constructed of two panels and sewn to the top edge of the blanket. The blanket features a single snap closure under the hood and sewn-in triangular pieces at either side corner to form interior pockets to facilitate wrapping the blanket around oneself. The bottom of the blanket is sewn to a seat cushion with 100% recycled polyester fiber fill that measures approximately 16" (L) x 16" (W) x 2" (H) and features a zipper closure.
The outdoor version, identified as the “AnyWear Cushion 2.0,” also consists of a hooded blanket/poncho sewn to a seat cushion. The hooded blanket/poncho is comprised of two fabric layers. The exterior side is a 100% nylon woven fabric, dyed blue, and coated with polyvinyl chloride (PVC) plastic, which you state renders the fabric water resistant. The interior side is 100% polyester knitted polar fleece fabric, dyed black. The cushion portion of the article is comprised of three fabrics. The outermost bottom of the cushion compartment is a 100% nylon woven fabric, dyed black, coated with PVC and exhibiting non-slip gripper dots. The topmost material of the cushion compartment is a 100% nylon woven fabric, dyed blue, and coated with PVC. The interior of the cushion compartment is lined with 100% polyester knit polar fleece, dyed black. The body of the blanket is constructed of three panels and measures 88" (L) x 35" (W). A hood that measures 15" (H) is constructed of two panels and sewn to the top edge of the blanket. The blanket features a single snap closure under the hood and sewn-in triangular pieces at either side corner to form interior pockets to facilitate wrapping the blanket around oneself. The bottom of the blanket is sewn to a seat cushion with 100% recycled polyester fiber fill that measures approximately 16" (L) x 16" (W) x 2" (H) and features a zipper closure.
Both articles are designed to be rolled for transport and storage. They feature two webbed handles, a removable and adjustable shoulder strap, and two plastic buckle clasps. The articles are unisex, available in one adult size, and made in China.
Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). 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. If the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
Because the articles are composed of different components (a cushion component and a hooded blanket/poncho component), they are considered composite goods for tariff purposes.
We note that GRI 3 states that when goods are prima facie classifiable under two or more headings, classification shall be performed in accordance with GRI 3(a) and 3(b), and when that is not possible, in accordance with GRI 3(c).
We find GRI 3 to be applicable, since heading 9404 describes the seat cushion component of the articles and heading 6307 describes the hooded blanket/poncho component of the articles.
GRI 3(a) states that “…when two or more headings each refer to part only of…the composite goods…, those headings are to be regarded as equally specific….” Therefore, heading 9404 and heading 6307 shall be regarded as equally specific.
GRI 3(b) states that composite goods that “…cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.”
In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and coding System, which constitutes the official interpretation of the Harmonized System at the international level, may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading and are generally indicative of the proper interpretation of the HTSUS.
The ENs to the HTSUS, GRI 3(b) (VIII) state that “the factor which determines essential character will vary between different kinds of goods. It may, for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the material or component that imparts the essential character to the composite good.
We note that the role of the hooded blanket/poncho component of the articles is to provide warmth and protection from the elements, while the role of the seat cushion component of the articles is to provide a soft and insulated seat. Due to the significant bulk of the seat cushions (16" x 16" x 2"), this office is of the opinion that the articles will be worn only when the user is seated.
By application of GRI 3(b), we find that the articles’ overall essential character is imparted by the seat cushion components and not the hooded blanket/poncho components, because 1) the articles will always be used as seat cushions but will be used as blanket/ponchos only when warmth or protection from inclement weather is desired, and 2) the articles will never be worn in a standing position (without use of the seat cushion) because of the seat cushions’ considerable bulk.
Based upon the aforementioned analysis, the applicable subheading for the AnyWear Cushion 1.0 and the AnyWear Cushion 2.0, will be subheading 9404.90.2090, 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: Other.” The general rate of duty will be 6% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2090, HTSUS, unless specifically excluded, are subject to an additional 7.5% ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2090, HTSUS, listed above.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. If the facts are modified in any way, or if the goods do not conform to these facts at the time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of Title 19 of the Code of Federal Regulations (19 C.F.R. Part 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Seth Mazze at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division