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HQ 088610

May 10, 1991

CLA-2 CO:R:C:T 088610 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.93.0000

Louis S. Shoichet
Siegel, Mandell & Davidson, P.C.
One Whitehall Street
New York, NY 10004

RE: Modification of filled seat cushion; NYRL 848110

Dear Mr. Soichet:

On January 4, 1990, our New York office issued you New York Ruling Letter (NYRL) 848110, classifying a seat cushion under subheading 9404.90.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as articles of bedding, including pillows and cushions. Upon further review, that ruling is determined to be in error.

FACTS:

The merchandise at issue, as described in NYRL 848110, is a seat cushion cover and foam cushion measuring approximately 16 x 19 inches. The cover is made of 65 percent polyester and 35 percent cotton woven fabric. One edge of the shell contains self fabric straps for securing the cushion to a chair.

ISSUE:

What is the appropriate classification of a 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 which are in fact articles of bedding and similar furnishings. Since the merchandise at issue is designed for use on chairs, especially kitchen chairs, it is not considered an article of bedding or similar furnishing.

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. Since the cushion in NYRL 848110 is intended for use in the home, it is more appropriately classified under heading 6304, HTSUSA, which provides for other furnishing articles.

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.

In order to assure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying NYRL 848110 to reflect the above classification effective with the date of this letter. However, if you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.

This notice to you should be considered a modification of New York ruling letter 848110 under 19 CFR 177.9(d)(1) (1989). It is not to be applied retroactively to NYRL 848110 (19 CFR 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for importation of your client's merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, including that for which the present classification was requested, NYRL 848110 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importation arriving at a port subsequent to the release of NYRL 848110 will be classified under the new ruling. If such a situation arises, your client may, at its discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

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 your client 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, your client 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 Rulings Division

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