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June 18, 1999

CLA-2-94:RR:NC:TA:349 E82658


TARIFF NO.: 9404.90.2000

Ms. Dee Arias
Yamato Customs Brokers U.S.A., Inc.
920 N. Dillon Drive
Wood Dale, Illinois 60191

RE: The tariff classification of seat cushions from China.

Dear Ms. Arias:

In your letter dated April 20, 1999 you requested a classification ruling on behalf of American Fun and Toy Creators.

The submitted samples, identified as Style number PA62184, are seat cushions. The outer shell of both items is made from 65 polyester and 35 percent cotton woven fabric. One cushion is stuffed with a polyester filler. That cushion measures approximately 13 inches square. One side features a floral patchwork star design and the other side is plain. A ruffle is sewn along the edges and it has two textile tie straps along one side. The second cushion is stuffed with a solid piece of plastic foam and it measures approximately 15 inches square. One side features a floral patchwork star design and the other side is plain. Sewn along the edges are four triangle extensions. The extensions have elastic fasteners which are used to attach the cushion to a chair.

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, 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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