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NY A86191

September 3, 1996

CLA-2-94:RR:NC:TP:349 A86191


TARIFF NO.: 9404.90.2000

Ms. Sandra L. Haupt
Tower Group International
128 Dearborn Street
Buffalo, NY 14207-3198

RE: The tariff classification of a headrest comfort pad from China.

Dear Ms. Haupt:

In your letter dated August 1, 1996 you requested a tariff classification ruling on behalf of Autoshade Inc.,.

The submitted sample is a headrest comfort pad. The outershell is made of an artificial leather which is composed of 90 percent vinyl and 10 percent cotton. It is filled with a solid piece of polyurethane foam. The front portion has air holes for ventilated comfort. There is a textile strap which is secured to the back of the pad by the means of a "hook and loop" fastener. This strap is used to attach the pad to a seat. The pad is contoured to fit the neck and it measures 6-1/2 by 13-1/2 inches. This item can be used at home, an automobile or plane. It is considered a pillow or cushion.

The applicable subheading for the headrest comfort pad 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 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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