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March 25, 1999

CLA-2-94:RR:NC:TA:349 D88952


TARIFF NO.: 9404.90.1000

Mr. Robert Ryan
Expeditors International, Inc.
P.O. box 610629
Dallas Forth Worth Airport
Dallas, Texas 75261-0629

RE: The tariff classification of a cushion from China or Malaysia.

Dear Mr. Ryan:

In your letter dated March 1, 1999 you requested a classification ruling on behalf of BJI Industries.

The instant sample, identified by you as a “Child's Sleeping Mat” , is comprised of a rectangular cushion, blanket and a pillow. The outer shell of the cushion and pillow will be made from either 100 percent cotton or 65 percent cotton and 35 percent polyester woven fabric. Both items are stuffed with a polyester fiberfill. The cushion measures approximately 22 x 52 inches. Sewn along one edge of the cushion is a fleece blanket that is stated to be made from polyester and cotton fabrics. One end of the cushion has a compartment with a hook and loop fastener used to accommodate the removable pillow. The item is designed to be rolled up and features a carrying strap with a hook and loop fastener.

The applicable subheading for the cushion and pillow 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 5.6 percent ad valorem.

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

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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