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June 30, 1999

CLA-2-94:RR:NC:TA:349 E83211


TARIFF NO.: 9404.90.2000; 6307.90.8945

Mr. Joshua Robinson
Import Traders, Inc.
333 Southwestern Blvd
Suite 202
Sugar Land, Texas 77478-3659

RE: The tariff classification of seat cushions from China.

Dear Mr. Robinson:

In your letter dated May 12, 1999 you requested a classification ruling.

The submitted samples, identified as a “sling seat” and “backrest seat”, are seat cushions used by hunters. The outer shell of both cushions is stated to be made from woven cotton twill fabric. The fabric has a camouflage print. The shell is stuffed with a solid piece of plastic foam. Both cushions have straps to attach to a seat. The “sling seat” is rectangular in shape and measures approximately 8 x 18 inches. The “backrest seat” resembles the “sling seat” with the exception of a 13.5 x 22 inch additional backrest piece. In your letter, you indicate that you may import this item without the foam fill as cushion shells. After importation the shells would be stuffed and sewn closed.

The applicable subheading for the seat cushions 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. The applicable subheading for the cushion shells will be 6307.90.8945, HTS, which provides for other made up articles, including dress patterns: other: other: surgical towels; cotton towels of pile or tufted construction: pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cottonpillow shells, of cotton. The rate of duty will be 7 percent ad valorem.

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

Presently, subheading 9404.90.2000 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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