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NY F86824

May 23, 2000

CLA-2-94:RR:NC:TA:349 F86824


TARIFF NO.: 9404.90.2000

Mr. William O’Rourke
C.P. Express
700 Rockaway Tpke.
Suite 401
Lawrence, NY 11559

RE: The tariff classification of a cushion from China.

Dear Mr. O’Rourke:

In your letter dated May 5, 2000 you requested a classification ruling on behalf of Happier Times LLC.

The merchandise at issue, referred to as “A Shoulder To Cry On”, is a cushion. The cushion is designed to simulate a shoulder. It is comprised of a solid piece of foam covered with textile. The textile outer shell is stated to be made from 50 percent cotton and 50 percent polyester knit fabric. The shell resembles a polo shirt and contains the phrase “A Shoulder To Cry On”.

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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