United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088771 - HQ 0088914 > HQ 0088844

Previous Ruling Next Ruling


HQ 088844


July 3, 1991

CLA-2 CO:R:C:M 088844 AJS

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.20

Mr. Kare Backstrom
6097 Blackberry Ct.
Hamilton, OH 45011

RE: Reconsideration NY 841152; automotive seat cushion; Subheading 9404.90.20; 54 Fed. Reg. 35127, 35128; Explanatory Note 94.04(B); Subheading 8708.29.00; Explanatory Note 87.08; Section XVII, General Explanatory Note (III).

Dear Mr. Backstrom:

On May 25, 1989, Customs issued to you New York (NY) ruling letter 841152, which classified automotive seat cushions within subheading 8708.29.00, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). We have been asked to reconsider this ruling.

FACTS:

The articles at issue are three styles of automotive seat cushions. The Models 41001 and 41015 consist of a foam inner layer sewn within a plastic sheet backing and fabric front covering. Elastic straps are attached so that the cushion may be secured to the back of an automotive seat. The Model 42008 is constructed in a similar manner but it also contains a heating element that operates when plugged into the automobile's cigarette lighter socket.

ISSUE:

Whether the subject seat cushions are properly classifiable within heading 8708, HTSUSA, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705; or classifiable within heading 9404, HTSUSA, which provides for "[m]attress supports; articles of bedding and similar furnishings (for example . . . cushions . . .) . . . stuffed or internally fitted with any material . . . whether or not covered."

LAW AND ANALYSIS:

Heading 9404, HTSUSA, provides for articles of bedding and similar furnishings (for example cushions etc.,) stuffed or internally fitted with any material. The subject cushions satisfy the terms of this heading. They consist of a plastic sheet backing and fabric front covering with a foam inner layer, and in some cases an additional heating element. Articles remain classified in this heading whether or not they incorporate electric heating elements. Explanatory Note (EN) 94.04 (B). The Explanatory Notes, although not dispositive, should be used to determine the proper interpretation of the HTSUSA. 54 Fed. Reg. 35127, 35128 (August 23, 1989). Therefore, the subject cushions are properly classifiable within heading 9404, HTSUSA. More specifically, they are classifiable within subheading 9404.90.20, HTSUSA, which provides for pillows, cushions and similar furnishings.

Heading 8708, HTSUSA, provides for parts and accessories of motor vehicles. As stated previously, the subject cushions were originally classified within this heading. This heading covers parts and accessories provided they fulfill the following conditions:

(i) They must be identifiable as being suitable for use solely or principally with the above mentioned vehicles;
and (ii) They must not be excluded by the provisions of the Notes to Section XVII (see the corresponding General Explanatory Note). EN 87.08.

In addition the General Explanatory Notes provide that:

(c) They must not be more specifically included elsewhere in the Nomenclature (see paragraph (C) below). Section XVII, General EN (III).

Paragraph C states that "[p]arts and accessories, even if identifiable as for the articles of this section, are excluded if they are covered more specifically by another heading elsewhere in the Nomenclature . . ." As discussed above, the subject cushions are covered more specifically by heading 9404, HTSUSA. Therefore, the subject cushions are not properly classifiable within heading 8708, HTSUSA.

HOLDING:

The Models 41001, 41015 and 42008 automotive seat cushions are properly classifiable within subheading 9404.90.20, HTSUSA,
which provides for pillows, cushions and similar furnishings, dutiable at the rate of 6 percent ad valorem.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying NY 841152 to reflect the above classification effective with the date of this letter.

This notice should be considered a modification of NY 841152 under 19 C.F.R. 177.9(d)(1). It is not to be applied retroactively to this letter (19 C.F.R. 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under this ruling. However, for the purposes of future transactions in merchandise of this type, this letter will no longer be valid precedent.

We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to this modification. If such a situation should arise, you may, at your discretion, notify this office and apply for relief from the binding effects of this ruling as may be warranted by the circumstances.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: