Revocation of NY D81272; classification of "part for knitted fastener"

HQ 962484 August 16, 1999 CLA-2 RR:CR:TE 962484 jb CATEGORY: Classification TARIFF NO.: 9401.90.1080 Roger Banks, Esq. Banks & Associates 1155 Connecticut Ave, N.W., Suite 400 Washington, D.C. 20036 RE: Revocation of NY D81272; classification of "part for knitted fastener" This is in response to your letter, dated November 18, 1998, and subsequent submissions, dated March 10, 1999, and May 6, 1999, on behalf of your client, Moriden America Inc., requesting reconsideration of New York Ruling Letter (NY) D81272, dated August 20, 1998, which classified certain merchandise composed of foam and fabric in heading 6001, Harmonized Tariff Schedule of the United States, (HTSUS). This heading provides for, among other things, pile fabrics. A sample of the subject merchandise, including a part of a foam automobile seat cushion, and accompanying sketch, were submitted to this office for examination. Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of NY D81272 was published on July 7, 1999, in the Customs Bulletin, Volume 33, Number 27. FACTS: The submitted merchandise consists of what you describe as a rectangular piece of blue foam measuring 200 X 300 mm, laminated to a 100 percent polyester knit fabric with polypropylene projection. The fabric is similar to the hook side of a "hook and loop" type fastening system. In your letter you refer to this merchandise as being part of an automobile seat assembly, and submit both a sketch and a foam automobile seat cushion which show how the subject merchandise is intended to fit in the recess of the back portion of an automobile seat. The corresponding piece of the "hook and loop" system is attached to the inside of the fabric seat cover to ensure that the seat cover fabric conforms to the shape of the automobile seat, eliminating any air space from occurring between the cushion and the cover. You indicate that this merchandise is made to the specifications of the automobile seat manufacturer prior to importation. It is your opinion that the proper classification for this merchandise is in heading 9401, HTSUS, in the provision for parts of an automobile seat. In support of your position you make reference to Headquarters Ruling Letter 085609, dated February 2, 1990, which classified 100 percent polyester knit fabric, rectangular in shape, cut to the ultimate consignee's specifications prior to importation, and intended for use in automobile seats, in heading 9401, HTSUS. ISSUE: What is the proper classification for the subject merchandise? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI. Chapter 94, HTSUS, provides for miscellaneous manufactured articles. Chapter Note 3(b) states that, "goods described in heading 9404, entered separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods." The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to chapter 94, HTSUS, in addressing Parts states: This Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 and 94.05, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere. Heading 9401, HTSUS, provides for seats (other than those of heading 9402) whether or not convertible into beds, and parts thereof. The EN to heading 9401, HTSUS, in reference to "parts" state: The heading also covers identifiable parts of chairs or other seats, such as backs, bottoms and arm-rests (whether or not upholstered with straw or cane, stuffed or sprung), and spiral springs assembled for seat upholstery. 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 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. First, for a product to qualify for classification under a specified heading, the merchandise must conform to terms of the requisite heading notes, and where applicable, the EN to that heading. In this instance, the EN to both chapter 94 and heading 9401, HTSUS, state that heading 9401 covers identifiable parts of chairs or other seats. In the case of the subject merchandise, the merchandise is "identifiable" as a part in that it is cut to a predetermined size according to the manufacturer's specifications. The subject merchandise is not further processed after importation except for its use as part of an automobile seat, as such we find that it is dedicated to this use. As such, we agree that classification in heading 9401, HTSUS, is warranted. Similarly, we agree with your assertion that the merchandise addressed in HQ 085609, supports your position for classification in heading 9401, HTSUS. The correct classification for the subject merchandise is in the appropriate subheading of heading 9401, HTSUS. NY D81272 is revoked pursuant to the analysis set forth above. HOLDING: The subject merchandise is classified in heading 9401.90.1080, 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: other. The applicable general column one rate of duty is “free.” NY D81272 dated August 20, 1998, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division