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NY 807892

March 24, 1995

CLA-2-94:S:N:N6:349 807892


TARIFF NO.: 9404.90.2000

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
9 Murray Street
Suite 11 East
New York, NY 10007

RE: The tariff classification of a patio lounge chair cushion from China.

Dear Mr. Prackler:

In your letter dated March 10, 1995, on behalf of Doppelt Industries, Inc. you requested a tariff classification ruling.

The submitted sample is a patio lounge chair cushion. The top portion of the cushion is made from a 100 percent cotton terry toweling material and the bottom is made of a polyester woven fabric. It is filled with a 1 inch solid piece of polyurethane foam and measures approximately 68 centimeters by 138 centimeters. The front portion has a nautical design and the back is solid yellow.

The applicable subheading for the 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 nay 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.

Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.

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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