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NY E87473




October 7, 1999

LA-2-94:RR:NC:TA:349 E87473

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. William Frankfort
Frankfort Worldwide, Inc.
51 Lion Lane
Westbury, New York 11590

RE: The tariff classification of cushions from China.

Dear Mr. Frankfort:

In your letter dated September 27, 1999 you requested a classification ruling on behalf on behalf of Ilanit Toys Marketing, Ltd.

You submitted samples of two cushions. The outer shell of both cushions is made from 100 percent polyester knit pile fabric and they are stuffed with a polyester filler. The cushions measure 12 inches in square. The front portion of one cushion contains a sculpted face design from Walt Disney’s Lion King character “Nala”. The other cushion features a sculpted face design of the Winnie the Pooh character “Tigger”. As requested the cushions are being returned.

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

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.

Please note, that the Walt Disney characters "Nala” and “Tigger” are a registered copyright and trademark, and it is required that you obtain written permission from the copyright and trademark owner before importing these cushions.

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.

Sincerely,

Robert B. Swierupski
Director,

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