Seat cushions which are internally fitted with material; parts of seats; heading 9404; Explanatory Note 94.04; heading 9401; Explanatory Note 94.01; HRL 089018
Active· CBP ruling HQ 950252· Issued 1991-12-04
Ruling text
HQ 950252
December 4, 1991
CLA-2 CO:R:C:M 950252 NLP
CATEGORY: Classification
TARIFF NO.: 9404.90.10; 9404.90.20
Ms. Jeanne Thompson
North American Customs Department
IKEA WHOLESALE, INC.
Plymouth Commons
Plymouth Meeting, PA 19462
RE: Seat cushions which are internally fitted with material;
parts of seats; heading 9404; Explanatory Note 94.04;
heading 9401; Explanatory Note 94.01; HRL 089018
Dear Ms. Thompson:
This is in response to your letter dated July 23, 1991, in
which you requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for two
chair cushions.
FACTS:
Article #605-928-34 consists of a 100 percent cotton cover
with a polyurethane foam and polyester fiber filling. This
article has an opening at the top and is designed to fit over the
back frame and seat part of a chair. This completes the chair by
making it more comfortable for sitting. This cushion is imported
from Canada.
Article #409-500-41 is an underseat and back cushion
composed of a 65 percent polyester/35 percent cotton cover filled
with synthetic fibers. It is tied to a chair frame by tie
strings. This cushion is imported from Sweden.
Neither of the above articles is shipped or entered with the
other chair components.
ISSUE:
Whether the articles are classified as cushions under
heading 9404, HTSUSA, which provides for mattress supports,
articles of bedding and similar furnishings or as seat parts
under heading 9401, HTSUSA, which provides for seats (other than
those of heading 9402), whether or not convertible into beds, and
parts thereof.
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 heading and any relative
section or chapter notes.
Heading 9404, HTSUSA, provides for mattress supports,
articles of bedding and similar furnishings (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.
The Harmonized Commodity Description and Coding System
(HCDCS) Explanatory Notes, although not dispositive, are to be
looked to for the proper interpretation of the HTS. See, 54 Fed.
Reg. 35127, 35128 (August 23, 1989). The Explanatory Notes to
heading 9404, HCDCS, page 1580, state that this heading covers:
(B) Articles of bedding and similar furnishing which are
sprung or stuffed or internally fitted with any
material.... For example:
(1) Mattresses, including mattresses with a metal
frame
(2) Quilts and bedspreads (including counterpanes, and
also quilts for baby carriages), eiderdowns and
duvets (whether of down or any other filling),
mattress-protectors (of a kind of thin mattress
placed between the mattress itself and the
mattress support), bolsters, pillows, cushions,
pouffes, etc.
(3) Sleeping bags
* * * * * *
See the Explanatory Note to heading 94.01 concerning
cushions or mattresses HAVING THE CHARACTER OF PARTS OF SEATS.
(Emphasis added)
Heading 9401, HTSUSA, provides for seats (other than those
of heading 9402), whether or not convertible into beds, and parts
thereof. Explanatory Note 94.01, HCDCS, page 1576, states the
following:
The heading also covers identifiable parts of chairs or
other seats, such as backs, bottoms and armrests (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
specialized as parts of upholstered seats (e.g., settes,
couches, sofas).
The instant articles are internally fitted with
polyurethane, polyester and synthetic fibers, respectively. They
are used as cushions for chairs. Explanatory Note 94.04, HCDCS,
specifically lists cushions as a kind of article classifiable as
an article of bedding or similar furnishing in Heading 9404,
HTSUSA. The fact that the instant cushions cover the entire
chair as opposed to only part of the chair does not remove them
from this provision. In addition, we have ruled that an infant
seat cover internally fitted with material, which is not an
article used as bedding, is classified in Heading 9404, HTSUSA.
See, HRL 089018, dated August 9, 1991. As seat cushions are
specifically excluded from heading 9401, classification in
heading 9404, HTSUSA, is appropriate.
Article #409-500-41 is made of a 65 percent polyester and 35
percent cotton cover filled with synthetic fibers. The possible
classifications for this article are in subheading
9404.90.10.00, HTSUSA, which provides for cushions made of cotton
or in subheading 9404.90.20.00, HTSUSA, which provides for
cushions made of other than cotton. In determining the correct
classification, we look to Additional U.S. Rule of
Interpretation 1(d), which states the following:
1. In the absence of special language or context which
otherwise requires--
* * * * *
(d) the principles of section XI regarding mixtures of
two or more textile materials shall apply to the
classification of goods in any provisions in which a
textile material is named.
According to subheading Note 2 to Section XI, HTSUSA,:
(A) Products of chapter 56 to 63 containing two or more
textile materials are to be regarded as consisting wholly of
that textile material which would be selected under note 2
to this section for the classification of a product of
chapters 50 to 55 consisting of the same textile materials.
Note 2 to section XI states that goods classifiable in chapters
50 to 55 or in heading 5809 or 5902 and of a mixture of two or
more textile materials are to be classified as if consisting
wholly of that one textile material which predominates by weight
over each other single textile material. Since the polyester
predominates by weight over the cotton in this cover, article
#409-500-41 is classified in subheading 9404.90.20.00, HTSUSA.
Article #605-928-34, which has a 100 percent cotton cover, is
classified in subheading 9404.90.10.00, HTSUSA.
HOLDING:
Article #409-500-41 is classified in subheading
9404.90.20.00, HTSUSA, which provides for articles of bedding and
similar furnishings (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.
Article #605-928-34 is classified in subheading
9404.90.10.00, HTSUSA, which provides for articles of bedding and
similar furnishings (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, of cotton. The textile category is 369 and
the rate of duty is 6 percent ad valorem.
If article #605-928-34 meets the definition of "goods
originating in the territory of Canada (see General Note
3(c)(vii)(B), HTSUSA), it would be eligible for a duty rate of
4.2 percent ad valorem under the United States-Canada Free Trade
Agreement. Moreover, if it is an article originating in Canada
it is not subject to the quota/visa category in subheading
9404.90.10.00, HTSUSA.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your 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 you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 950252, retrieved 2026-10-12T05:25:28Z, republished verbatim. This digest is informational; only CBP issues binding rulings.