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NY F86286

May 11, 2000

CLA-2-63:RR:NC:TA:349 F86286


TARIFF NO.: 9404.90.2000

Mr. Mark F. Weisbrod
The Better Mousetrap People (B.C.) Ltd.
400-698 Seymour Street
Vancouver BC, Canada V6B 3K6

RE: The tariff classification of a seat cushion from China or Hong Kong.

Dear Mr. Weisbrod:

In your letter dated April 17, 2000 you requested a classification ruling.

The merchandise at issue is a “padded seat cushion”. A sample was not submitted. The cushion is comprised of a piece of foam covered with a synthetic fabric. It has two side sections that extend from the seat portion. These sections have multiple pockets used to store incidental items. It features buttons and hook and loop fasteners. You indicate that this cushion will be used at social and sporting events.

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 duty rate will be 6 percent ad valorem.

Presently, the above subheading 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, 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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