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NY 807718

March 23, 1995

CLA-2-63:S:N:N6:349 807718


TARIFF NO.: 6307.90.8945; 9404.90.1000

Mr. Darryl Golden
Norman Krieger, Inc.
P.O. Box 92599
Los Angeles, CA 90009

RE: The tariff classification of a cushion shell and a cushion from China.

Dear Mr. Golden:

In your letter dated March 2, 1995, on behalf of Barth & Dreyfuss you requested a classification ruling.

You submitted two cushion shells. One shell is identified in your letter as B & D Car and the other as B & D Shell. The front portion of each item is made of 52 percent cotton and 48 percent polyester and the back is made of 35 percent cotton and 65 percent polyester. The B & D Car shell is comprised of two pieces of fabric sewn together along three sides with a 28 centimeter opening on the fourth side. It measures approximately 42.5 centimeters by 43 centimeters and there is a 4 centimeter ruffle sewn around three sides. There are two fabric ties at the edge of the shell which will be used to attach the finished cushion to a chair. The front of the shell is printed in black squares on a red ground with a print of three different bird houses and the back is printed solely in black squares on a red ground.

The face side of the B & D Shell contains a small amount of filler and is quilted. The edges are finished with a black cording. It measures approximately 38 centimeters square. There is an unfinished 11 centimeter opening in one edge. The front is printed in black squares on a red ground with a bird house and the back is printed solely in black squares on a red ground. After importation the B & D Car and the B & D Shell will be stuffed and sewn closed to form a cushion. You have also indicated that you may stuff the shells in China and import finished cushions. The essential character of both items is determined by the front portion. As requested both samples are being returned.

The applicable subheading for the shells will be 6307.90.8945, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: pillow shells, of cotton. The duty rate will be 7 percent ad valorem.

The applicable subheading for the cushions will be 9404.90.1000, 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: of cotton. The duty rate will be 5.9 percent ad valorem.

The shell and the pillow fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories 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 that 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.

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
New York Seaport

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