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HQ 088100

February 8, 1991

CLA-2 CO:R:C:G 088100 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

Marie A. Rispoli
Arjon Mfg. Corporation
100 Hoffman Place
Hillside, New Jersey 07205

RE: Stadium Seat Cushion

Dear Ms. Rispoli:

This is in reference to your letter of October 10, 1990, requesting classification of a stadium seat cushion under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The sample at issue is a rectangular cushion measuring approximately 12 x 12 x 1 inches. 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 has indicated that the fabric is probably made of the synthetic man- made fiber known as nylon.

ISSUE:

What is the appropriate classification of a stadium seat cushion under the HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relevant chapter or section notes.

Heading 6304, HTSUSA, provides for other furnishing articles, excluding those of heading 9404 (articles of bedding). Although heading 9404 includes cushions that are stuffed or internally fitted with any material, such cushions must be of the type considered articles of bedding and similar furnishings. The sample at issue is relatively small, plain, lightweight and somewhat moisture resistant, which makes it ideal for use out of doors, and at sporting events where only hard seating is available. Articles of bedding, on the other hand, are intended primarily for use on a bed and are made of finer fabrics which are often decorated in some manner.

In addition, the Explanatory Notes, used as an aid in the interpretation of the tariff at the international level, state that heading 6304 covers furnishing articles of textile materials, other than those of the preceding headings or of heading 94.04, for use in the home, public buildings, theatres, churches, etc. The stadium seat cushion is designed for use in a public building, or sports stadium, and as such is properly considered an other furnishing article of heading 6304.

HOLDING:

The merchandise at issue is classified under subheading 6304.93.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers, textile category 666, and dutiable at the rate of 10.6 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available we suggest you check, close the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact its local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director
Commercial Operations Division

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