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April 26, 1999

CLA-2-94:RR:NC:TA:349 E80064

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Richard J. Oates
Page & Jones, Inc.
52 N. Jackson Street
Mobile, Alabama 36601

RE: The tariff classification of a cushion from China.

Dear Mr. Oates:

In your letter dated March 22, 1999 you requested a tariff classification ruling on behalf of Blue Ridge International Products.

The submitted sample, identified as “Safefit Spinal Pillow”-Style #71213, is a seat cushion. The top outer shell of the cushion is made from 60 percent polyester and 40 percent acrylic knit pile fabric. The back and side portions of the outer shell are made from 100 percent nylon woven fabric. The cushion is filled with a solid piece of foam. The cushion measures approximately 13-1/2 x 18 inches. This cushion features a partial cutout along the top edge that features a textile strap. The stated use of the cushion is to eliminate spinal pressure and relieve low-back pain.

The applicable subheading for the 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 rate of duty 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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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