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NY D81678

September 16, 1998

CLA-2-94:RR:NC:TA:349 D81678


TARIFF NO.:9404.90.2000; 6304.91.0050

Ms. Nohemy Valsivieso
Nohemy Customs Broker, Inc.
Div. Of UCInternational
11222 La Cienega Blvd. Ste. 135
Ingelwood, CA 90304

RE: The tariff classification of a seat cushion from Korea.

Dear Valsivieso:

In your letter dated August 19, 1998 you requested a classification ruling on behalf of Bio Energy Inc.

The instant sample is a seat cushion. The cushion is comprised of two 1.25 inch thick solid pieces of foam with a cover. The foam features an egg crate shaped surface with several magnets glued to it. Both pieces of foam are cut to a specific size and are shaped to fit the cover. The front portion of the cover is made from a wool pile knit fabric. The back portion is made from a canvas fabric. The back portion of the cover has two zippered openings used to insert the solid pieces of foam. Sewn to the back of the cover are three straps. The words "Kenka Seat" are embroidered on the front portion of the cover. The edges of the cover are finished with a strip of woven fabric. You indicate in your letter that the seat cushion will be imported either as a complete unit (foam cushions and cover), the seat cover alone, or the foam alone. As requested the complete item is being returned to you.

The applicable subheading for the complete seat cushion and the two pieces of foam if imported separately 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.

The applicable subheading for the seat cover if imported separately will be 6304.91.0050, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... other: of wool or fine animal hair. The duty rate will be 9.2 percent ad valorem.

The seat cover if imported separately falls within textile category designation 469. Based upon international textile trade agreements products of Korea are subject to quota and the requirement of a visa.

Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are 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.


Robert B. Swierupski

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