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NY E86235

September 20, 1999

CLA-2-63:RR:NC:TA:349 E86235


TARIFF NO.: 6304.92.0000; 9404.90.1000

Ms. Irene Devries
Decorum Innovati
19939-51st Avenue
Langley, BC V3A 7P2

RE: The tariff classification of cushion covers and cushions from Canada.

Dear Ms. Devries:

In your letter dated August 6, 1999, received by their office on August 19, 1999, you requested a tariff classification ruling.

You submitted photographs of various cushions. The cushions consist of an outer cover stuffed with either a polyester or feather filled pillow form. The center portion of the cushion cover consists of a 100 percent cotton woven fabric that has been printed with a highly detailed artistic image. The remainder of the front and the back are made from various fabrics. The fabric border around the front of the cover creates a picture frame effect. The edges of the cushions will be finished with either piping or fringe. Some cushions may have a tassel at each corner. The removable cover features a zipper closure. The cushions will vary in size. In your letter, you indicate that you may import either the complete cushion or the unfilled cushion covers. The printed cotton canvas provides the essential character of these items.

The applicable subheading for the cushion covers if imported separately will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The general rate of duty will be 6.8 percent ad valorem.

The applicable subheading for the cushions will be 9404.90.1000, 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 of cotton. The general rate of duty will be 5.6 percent ad valorem.

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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