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NY F86638

May 22, 2000

CLA-2-94:RR:NC:TA:349 F86638


TARIFF NO.: 9404.90.2000

Ms. Isabel De La Cruz
H.L.M. Intertrans Corp.
P.O. Box 652623
Miami, Florida 33265-2623

RE: The tariff classification of a cushion from China or Mexico.

Dear Ms. De La Cruz:

In your letter dated April 27, 2000 you requested a classification ruling on behalf of Doodlebug Industries Inc.

The submitted sample, Style 11060, is an infant’s cushion. The cushion consists of a solid piece of polyurethane foam and a specifically designed cover. The cover is made from 80 percent cotton and 20 percent polyester terry knit fabric. This cushion is contoured to fit standard high chair and booster seats. As requested the sample is 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 duty rate will be 6 percent ad valorem.

Subheading 9404.90.2000, HTS, is not currently assigned a textile category and products 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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