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NY E89686

December 3, 1999

CLA-2-94:RR:NC:TA:349 E89686


TARIFF NO.: 9404.90.2000; 6304.93.0000

Ms. Michelle Everitt
Beijing Trade Exchange, Inc.
701 E. Street, SE
Washington, DC 20003

RE: The tariff classification of a chair pad and chair pad cover from China.

Dear Ms. Everitt:

In your letter dated November 8, 1999 you requested a classification ruling on behalf of Beijing Trade Exchange, Inc.

You submitted a sample of a chair pad. The chair pad is made from a solid piece of urethane foam covered with woven fabric. The floral printed woven fabric is made from 80 percent polyester and 20 percent cotton. The pad measures approximately 18 inches by 14-1/2 inches. Three edges of the pad are finished with piping. The fourth edge has tie strings and a partial zipper closure. The tie strings are used to secure the pad to a chair. In your letter, you indicate that you will also import the chair pad cover without the urethane foam. As requested the sample is being returned.

The applicable subheading for the chair pad 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 and it remains the same in the year 2000.

The applicable subheading for the chair pad cover without the foam will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 10 percent ad valorem. Effective January 2000 the duty rate will be 9.8 percent ad valorem.

The chair pad cover without the foam falls within textile category designation 666. 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 visa or quota 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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