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March 31, 1999

CLA-2-94:RR:NC:TA:349 D89015


TARIFF NO.: 9404.90.2000

Mr. Tim Parsons
Parsons Trading
5 Thunderbird Drive
Novato, CA 94949-5883

RE: The tariff classification of an ATV seat cushion from China.

Dear Mr. Parsons:

In your letter dated February 9, 1999 received by this office on March 8, 1999 you requested a classification ruling.

The submitted sample, identified as an “All Terrain Vehicle (ATV) Seat”, is a seat cushion. The outer shell of the cushion is made from woven man-made fiber fabric with a camouflage print. It is stuffed with a solid piece of plastic foam. A band of black webbing is stitched along the edges. The cushion features three pockets and 8 hook and loop fasteners. This seat cushion is designed specifically for an ATV. As requested the ATV seat cushion is being returned to you.

The applicable subheading for the ATV 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 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 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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