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NY F89003

July 18, 2000

CLA-2-94:RR:NC:TA:349 F89003


TARIFF NO.: 9404.90.2000; 6307.90.9989

Mr. Christopher T. Wyffels
Ergodyne Corporation
1410 Energy Park Drive
Suite One
Saint Paul, MN 55108

RE: The tariff classification of back support cushions and a wrist support from China and Taiwan.

Dear Mr. Wyffels:

In your letter dated June 16, 2000, received by this office on June 29, 2000, you requested a classification ruling.

You submitted sample three samples. Model # 8883 is a back support cushion. The cushion is comprised of a solid piece of plastic foam backed with a cardboard stiffener and a textile cover. The cover is made from polyester knit fabric. The back portion of the cover features a zipper closure and adjustable elastic straps. The cushion measures approximately 13 x 14 inches. It is designed to follow the curve of the back. Model # 8414 is a lumbar roll cushion. It is constructed in the same manner as Model # 8883 with the exception of the inner cardboard stiffener. The roll measures approximately 6 x 11 inches and has adjustable straps. Both items attach to a chair and are used to provide lumbar support.

Model # 4020 is referred to as a wrist support. It is made from neoprene, synthetic fibers and cotton. It has a hook and loop type closure and a thin strap that goes over the crook of the thumb. Support articles of textile materials whose intended effect derives solely from their elasticity are classified as a textile product rather than as an orthopedic appliance. As requested all of the samples are being returned.

The applicable subheading for the Model nos. 8883 and 8414 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.

The applicable subheading for Model # 4020 will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other other: other. The duty rate will be 7 percent ad valorem.

Subheadings 9404.90.2000 and 6307.90.9989, HTS, are 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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