Classification of an infant's car seat cover

HQ 085885 January 23, 1990 CLA-2 CO:R:C:G 085885 CB CATEGORY: Classification TARIFF NO.: 6304.92.0000 John N. Politis, Esq. Sandler, Travis & Rosenberg, P.A. 3435 Wilshire Boulevard Los Angeles, CA 90010-2204 RE: Classification of an infant's car seat cover Dear Mr. Politis: This letter is in response to your letter of September 22, 1989, on behalf of Brandee Danielle, requesting a binding classification ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for an infant's car seat cover. FACTS: You have stated that the imported item is an unfinished infant's seat cover composed of the following components: 1) 100% polyester filler weighing approximately 3.2 ounces; 2) the front covering is made of 100% cotton terry fabric and 3) the back covering is made of 50% polyester/50% cotton woven fabric. You also stated that the components will be cut to shape and pattern in the United States and exported to Mexico where they will be assembled. It is your contention that the imported item should be classified either in subheading 9401.90.1000, HTSUSA, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof, parts, of seats of a kind used for motor vehicles, or subheading 9404.90.2000, HTSUSA, which provides for mattress supports, ...whether or not covered, other, pillows, cushions and similar furnishings, other. ISSUE: Whether the subject item is classifiable in Chapter 94, HTSUSA? -2- 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 the starting point is the terms of the headings of the tariff and any relevant section or chapter notes. Chapter 94, HTSUSA, provides for furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings. It is your contention that the subject seat cover is classifiable either in subheading 9401.90.1000, HTSUSA, as part of a car seat, or subheading 9404.90.2000, HTSUSA, as cushions. Heading 9401, HTSUSA, which provides for seats, whether or not convertible into beds, and parts thereof, is inapplicable to the samples at issue since they are not identifiable as parts of a seat. See HRL 084323, issued on July 20, 1989, classifying cushion slipcovers in heading 6304, HTSUSA, as other furnishing articles. Heading 9404, HTSUSA, provides for mattress supports; articles of bedding and similar furnishing. The Explanatory Notes to this heading give some indication of the types of items intended for inclusion under heading 9404. The Notes give the following items as examples: mattress supports, mattresses, quilts, bedspreads, eiderdowns and duvets, mattress-protectors, bolsters, pillows, cushions, pouffes, sleeping bags. Seat covers are not mentioned, nor are they similar to any of the named items. While the heading is not limited to the named examples, other items classified within it should be similar to or of the same type as those named. Seat covers are neither of these. The appropriate classification for the subject infant's seat cover is subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404. It is Customs position that the seat covers are more specifically provided for as "like" furniture slipcovers than as parts or cushions. HOLDING: The subject infant's seat cover is classifiable in subheading 6304.92.0000, HTSUSA, which provides for other furnishing articles, excluding those of heading 9404, other, not knitted or crocheted, of cotton. The textile category is 369 and the rate of duty is 7.2 percent ad valorem. -3- Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) and the restraint (quota/visa) categories, the importer should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. The designated textile and apparel category may be subdivided into parts. If so, 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 that the importer check, close to 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 at the local Customs office. Your sample will be returned to you under separate cover. Sincerely, John Durant, Director Commercial Rulings Division