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NY C89041

July 9, 1998

CLA-2-94:RR:NC:TA:349 C89041


TARIFF NO.: 9404.90.2000

Mr. Greg Ball

Allison Corporation

15 Okner Parkway

Livingston, NJ 07039-1693

RE: The tariff classification of car seat cushions from China.

Dear Mr. Ball:

In your letter dated June 11, 1998 you requested a classification ruling.

The instant samples are car seat cushions. You have stated that the outer shell fabric of both seat covers is made from a synthetic fiber. The fabric is of pile construction and it is laminated to a 1/4 inch thick layer of urethane foam. The lumbar support areas are filled with solid pieces of urethane foam. There are large sections in the back and seat that are stuffed with a polyester fill. The seat cushions also feature artificial leather sections. One version is black in color and slips onto the seat. It has an elasticized bottom and top edge. This cushion also has elastic loops. The cushion has a pocket on the back section. The second version is grey in color. It features an elasticized top edge, elastic loops, and an additional rectangular piece with a tie string which covers the top section of a car seat.

The car seat cushion covers are classified under subheading 9404.90.2000, HTSUSA, which provides for 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, the above subheading 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-



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