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NY 808260

March 29, 1995

CLA-2-94:S:N:N6:349 808260


TARIFF NO.: 9404.90.2000

Mr. Thomas J. Schmidt
P.O. Box 1498
St. Cloud, Minnesota 56302

RE: The tariff classification of a utility boat cushion from China.

Dear Mr. Schmidt:

In your letter dated March 16, 1995 you requested a tariff classification ruling.

You submitted an orange utility boat cushion model number 6505. The outer shell is made of 100 percent nylon woven fabric and it is filled with sheets of polyethylene foam. It measures approximately 14-3/8 X 16 inches. There is a piece of black narrow fabric sewn to the front portion of the cushion which extends to form straps on two sides. This item is used as a seat cushion and a throwable personal flotation device.

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 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.

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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