Decision on Application for Further Review on Protest No. 91-2904-000009; chair pads

HQ 088987 November 12, 1991 CLA-2 CO:R:C:T 088987 CC CATEGORY: Classification TARIFF NO.: 9404.90.2000 District Director of Customs 511 N. W. Broadway Federal Building Portland, OR 97209 RE: Decision on Application for Further Review on Protest No. 91-2904-000009; chair pads Dear Sir: This protest was filed against your decisions in the liquidation of various entries involving the importation of chair pads. FACTS: The merchandise at issue is designated by the protestant as item 074286, a high back double chair pad, item 030130, a seat and pad, and item 030148, a chair pad. This merchandise is internally fitted with a foam material, and has an outer surface of woven man-made mesh material. It is used as cushions for chairs or seats. The entries covering the chair pads were liquidated under subheading 6304.93.0000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of Heading 9404, not knitted or crocheted, of synthetic fibers. The protestant claims that this merchandise is properly classifiable under subheading 9401.90.3500, HTSUSA, which provides for seats, whether or not convertible into beds, and parts thereof, parts, other, of rubber or plastics. Alternatively, the protestant argues that this merchandise is classifiable 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, pillow, cushions and similar furnishings, other. ISSUE: Whether the subject merchandise is classifiable in Heading 6304, HTSUSA, Heading 9401, HTSUSA, or 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. 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. We also ruled in HRL 089776, dated October 21, 1991, that a filled seat cushion is not classifiable in Heading 6304, but instead is classifiable in Heading 9404. Accordingly, based on these applicable rulings, the merchandise at issue is classifiable in Heading 9404, HTSUSA. 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. Since reclassification of the merchandise as indicated above would result in the same rate of duty as (alternatively) claimed, you are instructed to allow the protest in full. A copy of this decision should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest. Sincerely, John Durant, Director Commercial Rulings Division