Seat pad; Restraint pad; NYRL's 848837 and 849125 modified.

HQ 950370 January 7, 1992 CLA-2 CO:R:C:M 950370 CATEGORY: Classification TARIFF NO.: 9404.90.20; 6307.90.94 Mr. Fred Goris Fisher-Price, Inc., 636 Girard Ave East Aurora, NY 14052 RE: Seat pad; Restraint pad; NYRL's 848837 and 849125 modified. Dear Mr. Goris: In a letter dated September 4, 1991, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a seat pad and a restraint pad produced in China which after importation will be used with a rocker made in the United States. Samples were submitted for examination. FACTS: The first sample is a stuffed seat cushion which is constructed to cover the area of the rocker where the infant will rest. It will also overlap the edges of the seat. The top layer of the cushion is made of 65 percent polyester and 35 percent cotton woven fabric. The bottom layer is composed of 100 percent nylon tricot while the internal padding is of 100 percent polyester. There is elastic sewn into the borders of the cushion to hold it to the rocker. The second sample is referred to as the restraint pad for the rocker seat. The top layer of the pad is composed of 65 percent polyester and 35 percent cotton, woven fabric. The bottom layer is of 100 percent nylon tricot while the internal padding is made of 100 percent polyester. The square pad will wrap around the restraint strap that holds the child in the seat. You suggest that the samples may be classifiable in accordance with the result reached in New York Ruling Letter (NYRL) 848837 of January 26, 1990, and NYRL 849125 of February 1, 1990, addressed to you. These rulings held that items similar to the merchandise in issue were classified under subheading 9403.90.6000, HTSUSA, as other furniture and parts thereof, parts, of textile material, except cotton, dutiable at the rate of 7 percent ad valorem. Unlike the pad (seat cushion) in issue, the seat pads of the referenced rulings were for rocker seats that were non-portable floor units not for table-top use. -2- ISSUE: Is the merchandise classifiable as parts of furniture under subheading 9403.90.60, HTSUSA? LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) to the HTSUSA, although not dispositive, should be looked to for the proper interpretation of the HTSUSA. See 54 FR 35128 (August 23, 1989). The EN to heading 94.01 [seats (other than those of heading No. 9402), whether or not convertible into beds, and parts thereof] at page 1576, which is relevant here reads as follows: Separately presented cushions and mattresses, spring, stuffed or internally fitted with any material or of cellular rubber or plastics whether or not covered, are excluded (heading 94.04) even if they are clearly specialised as parts of upholstered seats (e.g., settees, couches, sofas). When these articles are combined with other parts of seats, however, they remain classified in this heading. They also remain in this heading when presented with the seats of which they form part. Based on the explicit instruction in the above-cited EN, it is our position that the seat pad (stuffed cushion) is properly classifiable under subheading 9404.90.2000, HTSUSA, as mattress 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. -3- The rocker restraint pad is precluded from classification as a furniture part because the finished rocker is not considered furniture for tariff purposes. In Headquarters Ruling Letter 073386 of November 25, 1983, a bassinet without legs that could be used on a car seat, floor, table, bed or elsewhere was not classified as furniture because it was not specifically designed to be placed on the floor or ground. Further, it is our observation that the restraint pad is not of the same class or kind of merchandise classifiable under heading 9404, HTSUSA. It is not a pillow, mattress or other cushion upon which the infant rests, and it does not provide cover like quilts and eiderdowns. Consequently, it is our position that the restraint pad is classifiable under the provision for other made up articles, other, other in subheading 6307.90.9480, HTSUSA, with duty at the rate of 7 percent ad valorem. In view of the result reached here it is now our position that the infant swing pad which was the subject of NYRL 848837 and the infant walkabout pad which was the subject of NYRL 849125 were improperly classified under subheading 9403.90.60, HTSUSA. Therefore, those rulings are modified to reflect the result reached here as to the classification of the stuffed seat cushion. HOLDING: The seat pad (cushion) is dutiable at the rate of 6 percent ad valorem under subheading 9404.90.20, HTSUSA. The restraint pad is dutiable at the rate of 7 percent ad valorem under subheading 6307.90.94 NYRL's 848837 and 849125 are modified. Sincerely, John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc John Durant 1cc John Hanson NY Seaport 1cc Eric Buchanon NY Seaport 1cc Legal Reference