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August 20, 1999

CLA-2-94:RR:NC:TA:349 E85546


TARIFF NO.: 9404.90.2000; 6210.20.5000

Mr. Michael W. Dukes
C. Martin Taylor & Company, Inc. Customs Broker P.O. Box 3067
Jacksonville, Florida 32206

RE: The tariff classification of a stadium seat cushion and poncho from China.

Dear Mr. Dukes:

In your letter dated June 19, 1999, received by this office on August 4, 1999, you requested a classification ruling on behalf of International Sports Pillow, Inc.

The submitted sample is a stadium seat cushion with a removable poncho. The outer shell of the stadium seat cushion is made from 100 percent polyester woven fabric. One side is stuffed with a solid piece of foam. The cushion has a carrying handle and two zippered compartments. One compartment contains the foam pad and the other the poncho. The cushion also features an applique which reads “UAB Blazers” and multiple strips of fabrics sewn diagonally across one side of the outer shell.

Imported with the stadium seat cushion is a reversible poncho-type garment. One side of the poncho-type garment is constructed of a woven waterproof 70 denier nylon fabric. The other side is constructed of a woven 200 denier nylon oxford fabric that is visibly coated on the inner surface with polyurethane. The garment has a nonwoven polyester batting fill.

The poncho-type garment hangs loosely from the shoulders and has no armholes. The garment features an integral hood with a drawcord tightening. Each side of the garment has a full front opening secured by a “VELCRO”-type fastener at the chin and three left-over-right “VELCRO”-type fasteners along the front placket. The poncho-type garment has a half portion “VELCRO”-type fastener at the bottom hem. When the garment is not is use the garment can be folded and stored within the stadium seat cushion by securing the half “VELCRO”-type fastener portion on the garment’s bottom hem to the half “VELCRO”-type fastener portion that is located within the zippered part of the stadium seat cushion.

Although the poncho-type garment and the stadium seat cushion are imported together each article can also be used separately and will be classified as a separate item.

According to Chapter 62, Note 8, of the Harmonized Tariff Schedule of the United States, garments designed for left over right closure at the front shall be regarded as men’s or boy’s garments, unless the cut of the garment clearly indicates that it is designed for women or girls.

The applicable subheading for the stadium 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.

The applicable subheading for the poncho-type garment will be 6210.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for garments, made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: other garments, of the type described in subheading 6201.11 to 6201.19: of man-made fibers: other. The duty rate will be 7.4 percent ad valorem.

We note that this poncho-type garment is not marked with the country of origin and fiber content. The Customs Service has ruled that country of origin marking on reversible garments without pockets by means of a hangtag affixed through the neck with a plastic anchor meets the marking requirements provided the hangtag is legibly, conspicuously and permanently marked in accordance with Section 304TA (19 U.S.C. 1304) and 19 CFR Part 134. Textile fiber products imported into the U.S. must also be labeled in accordance with the Textile Fiber Products Identification Act and the rules promulgated thereunder by the Federal Trade Commission, for which Customs does not issue rulings.

The poncho-type garment falls within textile category designation 634. Based upon international textile trade agreements products of China are presently subject to quota restraints and the requirement of a visa.

Presently, subheading 9404.90.2000, HTS is not assigned a textile category 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.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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