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NY A85121

July 11, 1996

CLA-2-94:RR:NC:TP:349 A85121


TARIFF NO.: 9404.90.2000

Mr. William A. Vollmerhausen
Kmart Corporation
International Headquarters
3100 West Big Beaver Road
Troy, MI 48084-3163

RE: The tariff classification of auto seat cushions from Hong Kong.

Dear Mr. Vollmerhausen:

In your letter dated June 21, 1996 you requested a tariff classification ruling.

Style number 82-17-90 is a bubble type seat cushion and style number 82-09-88 a leather seat cushion. The front portion and back portions of style number 82-17-90 are made of a man-made fiber knit fabric. This style has a solid urethane foam interior. It has been heat fused to form a bubble effect on the front portion.

Style number 82-17-90 is comprised of a patchwork leather surface with a solid urethane foam interior and a knit man-made fiber backing. Both styles have an elastic strap attached to the back portion used to secure the cushion to the seat.

The applicable subheading for the style numbers 82-17-90 and 82-09-88 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, 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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