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NY D83591

November 3, 1998

CLA-2-63:RR:NC:TA:349 D83591


TARIFF NO.: 9404.90.2000

Mr. Sooseong Park
Espex International, Inc.
5250 West Century Blvd.
Suite 425
Los Angeles, California 90045

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

Dear Mr. Park:

In your letter dated September 1, 1998 you requested a tariff classification ruling.

The instant sample is a car seat cushion. The front portion of the cushion is made from a polyester mesh fabric. The back is made from a polyvinyl chloride (PVC) coated fabric. The inside of the cushion is filled with a plastic grid system. The edges are finished with a strip of fabric. The cushion has a handle at one end and two straps. Attached to the bottom of the seat portion is a small electric fan which forces air through the plastic grid system. This item is designed to cool the driver or passenger.

The applicable subheading for the car 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 of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishing: other. The duty rate will be 6 percent ad valorem.

Presently, the above subheading 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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