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NY G82226

October 10, 2000

CLA-2-94:RR:NC:TA:349 G82226


TARIFF NO.: 9404.90.2000

Mr. Stephen R. Gibbons
Sources International
1901 E. Lambert Road, Suite 207
La Habra, CA 90631

RE: The tariff classification of a cushion from Taiwan.

Dear Mr. Gibbons:

In your letter dated September 5, 2000 you requested a classification ruling.

The submitted sample, identified as an NBR seat product, is a cushion used by hunters. The outer shell of the cushion is made from rubber laminated to nylon knit fabric. The fabric has a camouflage print. The shell is stuffed with a solid piece of rubber. The rubber components are stated to be neoprene and nitirle butadiene rubber. It measures approximately 18.5 inches square. The cushion features a strap with a plastic buckle and two hook and loop type fasteners used to enable the hunter to wear the item.

The applicable subheading for the seat cushions 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 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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