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NY A84176

June 27, 1996

CLA-2-94:RR:NC:TP:349 A84176


TARIFF NO.: 9404.90.2000

Mr. L. Klestadt
Trans-World Shipping Corp.
53 Park Place
New York, NY 10007

RE: The tariff classification of a stadium seat cushion from China.

Dear Mr. Klestadt:

In your letter dated May 31, 1996 you requested a classification ruling on behalf of Bijoux International, Inc.

The submitted sample is a combination stadium seat cushion and utility pack. The outer shell is made of 100 percent nylon woven fabric and one side contains multiple layers of a plastic foam inserted in the cover. This item folds in the middle and possess one handle and a shoulder strap for carrying purposes. When folded, one side features two zippered pockets. The other side contains the multiple layers of foam. Affixed to the front of the side containing the foam is a label with the word "Nautica". The two sides are secured by means of a snap closure. This blue stadium seat cushion when folded measures approximately 15 x 16 inches.

The applicable subheading for the stadium seat 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 duty rate will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.


Roger J. Silvestri

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