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HQ 950309


December 4, 1991

CLA-2 CO:R:C:T 950309 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Jane Henry Gomez
Graco Children's Products, Inc.
Thousand Oaks Corporate Center
Morgan Way
Morgantown, PA 19543

RE: Classification of an infant walker seat cushion; classifiable in Heading 9404

Dear Ms. Gomez:

This letter is in response to your inquiry of August 5, 1991, requesting the tariff classification of an infant walker seat cushion. A sample was submitted for examination.

FACTS:

The submitted sample is the seat portion of a children's walker. The bucket-shaped item measures approximately 40 centimeters in height and 43 centimeters in width. This merchandise is made of an outer layer of woven polyester fabric and has an inner layer of foam padding. The bottom of the item has two holes through which the child's legs will protrude. The front and side rims have a total of five metal grommets which will be used to attach this merchandise to the walker frame. The rear rim has extra padding, presumably to supply additional back and head support. Behind this additional padding is a flap with three additional grommets used to attach this article to its frame. The frame will also be imported, but in separate shipments from the walker seat cushion.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 9401 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) or in Heading 9404, HTSUSA?

LAW AND ANALYSIS:

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

Heading 9401, HTSUSA, provides for seats and parts thereof. Heading 9404, HTSUSA, provides for 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.

The Explanatory Notes (EN) to Heading 9401 state that separately presented cushions and mattresses, sprung, stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered, are excluded (Heading 9404) even if they are clearly specialized as parts of upholstered seats (e.g., settees, couches, sofas).

In Headquarters Ruling Letter (HRL) 089018, dated August 9, 1991, we ruled that an infant car seat cushion/cover is classifiable in Heading 9404. Concerning the issue of whether such merchandise is classifiable in Heading 9401 or Heading 9404, we stated the following:

The EN to heading 9404, HTSUSA, includes therein "[a]rticles of bedding and similar furnishings [, including cushions,] which are ...stuffed or internally fitted with any material...." The above description of the infant's car seat cover, which is internally fitted where such fitting would be required for efficient use of the merchandise, clearly meets the definition of cushions. As seat cushions are specifically excluded from heading 9401 (see EN to that heading), classification in heading 9404, HTSUSA, is appropriate.

The merchandise at issue is essentially a seat cushion or cover used in an infant's walker. Being similar to the merchandise of HRL 089018, the submitted infant walker seat cushion is classifiable in Heading 9404.

HOLDING:

The merchandise at issue is classified under subheading 9404.90.2000, HTSUSA, which provides for 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 rate of duty is 6 percent ad valorem. No textile category is currently assigned to merchandise classified under this subheading.

Sincerely,

John Durant, Director

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