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