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NY G82611

October 20, 2000

CLA-2-94:RR:NC:TA:349 G82611


TARIFF NO.: 9404.90.2000

Mr. Mark Sircy
M.S. Sports
P.O. Box 821
Madisonville, TN 37354

RE: The tariff classification of a stadium seat cushion from China.

Dear Mr. Sircy:

In your letter dated September 26, 2000 you requested a classification ruling.

The submitted sample, identified as “Concession Cushion”, is a stadium seat cushion/tray. The cushion is made from a solid piece of polyurethane foam. It is rectangular in shape and measures approximately 9.5 x 14 inches. The corners are rounded. The 1.75 inch thick cushion has been molded to form a handle at one end. One side is flat allowing the user to sit on it. The reverse side acts as a tray with various indentations allowing the user to place drinks or food on it.

The applicable subheading for the stadium seat 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 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 assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

The designated 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, the designated 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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