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NY 886356

June 3, 1993

CLA-2-94:S:N:N6: 349 886356


TARIFF NO.: 9404.90.2000

Ms. Jacqueline A. Bonace
Blair Corporation
220 Hickory Street
Warren, Pennsylvania 16366-0001

RE: The tariff classification of a seat cushion from Taiwan.

Dear Ms. Bonace:

In your letter dated May 13, 1993 you requested a tariff classification ruling.

The instant sample identified as a massage cushion, your product number 1643, is a seat cushion. The cushion is constructed from a knit fabric cover stated to be 100 percent polyester and contains a plastic foam filling. The back and seat portion of the seat cushion have been formed into convex "massage" balls. The cushion has two elastic straps on the back used to secure the cushion to a seat. The massage cushion may be used in the home, automobile or office.

The applicable subheading for the massage cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. The rate of duty will be 6 percent ad valorem.

There is no textile category currently assigned to merchandise classified under this subheading.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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