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May 10, 1999

CLA-2-94:RR:NC:TA:349 E80407


TARIFF NO.: 9404.90.2000; 8708.29.5060

Mr. Bills Helms
Schmidt Pritchard
9801 West Lawrence Avenue
Schiller Park, Illinois 60176

RE: The tariff classification of cushions and a seat belt protector from China.

Dear Mr. Helms:

In your letter dated March 25, 1999, received by this office on April 20, 1999, you requested a classification ruling on behalf of Custom Accessories Inc.

You submitted samples of cushions and a seat belt protector. Item #16367 is a contoured neck cushion. The outer shell of this cushion and the filling are stated to be made from synthetic fibers. The front portion is a knit pile fabric and the back is a woven fabric. It measures approximately 8 x 14?1/2 inches. This cushion has an indentation in the center that conforms to the neck. The cushion provides support to the head and neck while in an automobile.

Item #16368 is a back support cushion made from the same construction and fabrics as Item #16367. This cushion measures approximately 10 x 22 inches and features a three-panel design with handles at each end. The cushion provides lumbar support while in an automobile.

Item #50017 is a seat belt protector stated to be made from a synthetic fiber knit pile fabric. It is rectangular in shape and features a hook and loop fastener. It measures approximately 6.5 x 9 inches. This item is designed to wrap around a seat belt and provide additional comfort to the neck and shoulder.

The applicable subheading for the Items no. 16367 and 16368 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.

The applicable subheading for Item#50017 will be 8708.29.5060, HTS, which provides for Parts and accessories of . . . motor vehicles . . . : Other parts and accessories of bodies . . . : Other: Other: Other.. The rate of duty will be 2.5 percent ad valorem.

Presently, the subheading 9404.90.2000, HTS, 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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