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NY A87418

October 3, 1996

CLA-2-94:RR:NC:TP:349 A87418


TARIFF NO.: 9404.10.0000

Mr. Barry Booth
Kuehne & Nagel, Inc.
410 Grandview Drive
South San Francisco, CA 94080-0208

RE: The tariff classification of a cushion from Thailand.

Dear Mr. Booth:

In your letter dated September 16, 1996 you requested a classification ruling on behalf Sanders D. Ergas DBA Sawadee.

You submitted a photocopy of a cushion which you refer to as a "floor futon". This item is comprised of three large, rectangular cushions which are sewn to each other and attached at one end to a large triangular shaped back rest portion. These cushions fold up and stack under the back rest portion. When folded this item has a pyramid effect which makes storage easier. The outershell is made from 100 percent cotton woven fabric and it is stuffed with cotton fibers. Although referred to as a futon, this cushion is unlike the standard futon which is a foldable one piece mattress that is normally used with some type of frame.

The applicable subheading for the cushion will be 9404.90.1000, 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: of cotton. The duty rate will be 5.9 percent ad valorem.

The cushion falls within textile category designation 369. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa.

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.


Roger J. Silvestri

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