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NY B88202

August 29, 1997

CLA-2-94:RR:NC:TA:349 B88202


TARIFF NO.: 9404.90.2000

Mr. Terence Riley
Trans-Border Customs Services, Inc.
Building #80
Room 228
JFK International Airport
So. Service Court
Jamaica, NY 11430

RE: The tariff classification of an automotive seat cushion from China.

Dear Mr. Riley:

In your letter dated August 1, 1997 you requested a classification ruling.

The submitted sample, identified in your letter as an Air Cool Cushion ID#39-3236, is an automotive seat cushion. The front portion of the cover is made from slit paper which has been twisted and woven into a fabric. The back portion is made from polypropylene woven fabric. The item is fitted with coiled springs. It measures approximately 14 x 33 inches.

The applicable subheading for the 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 merchandise classified therein is not subject to quota or visa requirements.

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. 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 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.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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