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NY D81869

September 23, 1998

CLA-2-94:RR:NC:TA:349 D81869


TARIFF NO.:9404.90.2000

Mr. Dennis Awana
Inter-Orient Services
1455 Monterey Pass Road Suite #205
Monterey Park, California 91754

RE: The tariff classification of cushion from China.

Dear Mr. Awana:

In your letter dated August 26, 1998 you requested a classification ruling.

Item number 19830, identified in your letter as "Plush Hearts", is an assortment of cushions. The red cushions are heart shaped. The outer shell is made from a man-made fiber knit pile fabric and it is stuffed with a polyester filler. The cushions measure approximately 12 x 14-1/2 inches. The edges are finished with a white lace ruffle. One cushion is embroidered with the words "I Love You" in black thread and another with the same words in a white thread. The third cushion is embroidered with a smiley face in black thread.

The applicable subheading for the cushions 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, subheading 9404.90.2000, HTS, 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.


Robert B. Swierupski

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