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HQ 964250




November 9, 2000

CLA-2 RR:CR:TE 964250 BAS/jsj

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Annie Chik
Unipac Shipping, Inc.
153-04 Rockaway Blvd., 2nd Floor
Jamaica, NY 11434

RE: Classification of Sheepskin Seat Cushion; Subheading 9404.90.2000.

Dear Ms. Chik:

This is in reply to your letter dated April 18, 2000, on behalf of EZ Street USA Corporation, requesting a binding ruling on the classification of sheepskin seat cushions filled with polyurethane foam.

FACTS:

The article under consideration is a seat cushion. The cushion measures approximately 20 inches square and is filled with a 3/8th of an inch (1 centimeter) thick layer of polyurethane foam. The top panel of the outer shell is made of sheepskin while the back panel is composed of a woven cotton fabric. The label indicates that the cushion is filled with 80 percent polyurethane foam and 20 percent polyester fiber. A visual inspection reveals, however, that there is no polyester fiber in the filling.

ISSUE:

What is the proper classification of a sheepskin cushion with a woven cotton back and filled with polyurethane foam?

LAW AND ANALYSIS:

Classification decisions pursuant to the Harmonized Tariff Schedule of the United States (HTSUS) are made in accordance with the General Rules of Interpretation (GRI). 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. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and notes do not otherwise require, the remaining GRI’s may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

There are two competing headings under the HTSUS that must be considered for classification of the sheepskin cushion. Heading 4303 provides for “[a]rticles of apparel, clothing accessories and other articles of furskin.” Heading 9404 provides for “[m]attress 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.” While the sheepskin cushion is an “other article of furskin”, it may also described as an “article of bedding and similar furnishingstuffed or internally fitted with any material.”

GRI 2 (b), in pertinent part, directs that goods consisting of more than one material or substance should be classified according to the principles of GRI 3. GRI 3 (a) provides that the heading that offers the most specific description is preferred to a heading that provides a more general description. GRI 3 (a) further states that when two or more headings refer to only part of the materials or substances of a composite good the headings are to be considered equally specific in relation to those goods.

The Explanatory Notes to heading 4303, HTSUS, state that heading 4303 encompasses articles such as rugs, coverlets and unstuffed pouffes. The EN declares that heading 4303 additionally covers “all other articles, including parts, made of furskin, or in which furskin gives the essential character.”

The EN to heading 9404, HTSUS, provides several examples of articles of bedding and similar furnishing “which are sprung or stuffed or internally fitted with any material (cotton, wool, horsehair, down, synthetic fibres, etc.) or are of cellular rubber or plastics (whether or not covered with woven fabric, plastics, etc.).” Examples include inter alia pillows, cushions, and pouffes. Considering that heading 9404 specifically identifies cushions as an article of bedding or a similar furnishing, the subject merchandise is “ejusdem generis” or “of the same kind” of merchandise as the exemplars set forth in the EN to heading 9404.

The sheepskin cushion, in accordance with the dictates of GRI 3 (a) that classification decisions be based on the heading that provides the more specific description, is properly classified in heading 9404. Subsequent to a review of headings 4303 and 9404 and the Explanatory Notes to the respective headings, it is the conclusion of this office that heading 9404 is the more specific. Heading 9404 providing for mattress supports, articles of bedding and similar furnishing stuffed or internally fitted with any material, describes the entire article. Heading 9404 specifically identifies cushions as an example of an article of bedding or a similar furnishing. Heading 4303 which addresses other articles of furskin, conversely, only describes part of the cushion. Heading 9404 is, therefore, more specific than heading 4303.

Having established that the proper heading for the stuffed sheepskin cushion is 9404, HTSUS, classification must then be made at the appropriate subheading level. GRI 6 provides that, for legal purposes, classification in the subheadings of a heading is determined in accordance with the terms of the subheadings, any related subheading notes and in accordance with the proceeding general rules of interpretation. Only subheadings at the same level are comparable. GRI 6 essentially applies the principles of GRI 1 through 5 in classifying goods at the subheading level. In addition, in the application of GRI 6, classification must be effected at the six-digit level before proceeding to the eight-digit level.

The item in issue is described by the importer as a “cushion.” Since it is not a mattress support, mattress or sleeping bag, the proper subheading for the sheepskin cushion is 9404.90, HTSUS. Subheading 9404.90 provides for “Other: Pillows, cushions, and similar furnishings.“

The final step in the analysis requires determination as to whether the seat cushion is appropriately classified pursuant to subheading 9404.90.1000, HTSUS, which provides for “Pillows, cushions and similar furnishings: Of cotton,” or subheading 9404.90.2000, HTSUS, which provides for “Pillows cushions and similar furnishings: Other.” Implementation of GRI 6 to the facts of this classification ruling results in the application of GRI 3(b). General Rule of Interpretation 3 (b) provides that mixtures and composite goods consisting of different materials or made up of different components “shall be classified as if they consisted of the material or component which gives them their essential character.” The Custom Service has determined in previous rulings that it is the outer shell or covering that imparts the essential character of certain bedding articles and similar furnishings falling under heading 9404. See HQ 952479, dated January 4, 1993 (baby seat cushions); HQ 951528, dated August 14, 1992 (infant seat cushion); and HQ 951526, dated August 14, 1992 (infant seat cushion).

The outer shell, in the instant case, provides comfort for the user, decoration and gives this merchandise its distinctiveness. Consequently, the cushion is classifiable, in accordance with prior rulings, as if consisting only of the outer shell.

The outer shell of the subject merchandise is, however, composed of both sheepskin and cotton fabric, in approximately equal proportions. As the cotton fabric side of the shell is presumably affixed to the seat, it is the conclusion of the Customs Service that the sheepskin side provides the cushion’s uniqueness and comfort. The sheepskin is the part of the good that imparts its essential character. The item is properly classified in subheading 9404.90.2000, HTSUS, providing for “pillows, cushions and similar furnishings: Other.”

In NY 817977, dated January 19,1996, Customs held that the tariff classification of a sheepskin rug, cushion and wheel chair cover was properly classifiable in 4303.90.0000, HTSUS. In addition, in NY D82500, dated October 14, 1998, Customs held that the tariff classification of a sheepskin rug, pillow, cushion and bed cover from China were properly classified in the heading 4303.90.0000, HTSUS. In so far as these rulings are inconsistent with the analysis set forth above, they are currently under review by this office.

HOLDING:

The instant sheepskin cushion, made of genuine sheepskin/natural wool with an inside filling of polyurethane and a 100 percent cotton backing, is properly classified in subheading 9404.90.2000, HTSUS, which provides for “[m]attress 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.”

The general column one rate of duty is 6 percent ad valorem.

Sincerely,

John Durant, Director
Commercial Rulings Division

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