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NY H81500

June 15, 2001

CLA-2-94:RR:NC:TA:349 H81500


TARIFF NO.: 9404.90.1000

Ms. Kathy Hoffman
Camp Kazoo, Ltd.
602 Park Point Drive, Suite 150
Golden, CO 80401

RE: The tariff classification of a cushion from China.

Dear Ms. Hoffman:

In your letter dated May 9, 2001, received by this office on May 24, 2001 you requested a classification ruling.

The submitted sample, described as “Boppy Tummy Time”, is a cushion. The outer shell of the cushion is made from 100 percent cotton woven fabric. The fabric is printed with a black and white zebra pattern. It is stuffed with polyester filler. This one piece item consists of a C-shaped cushion section and a padded mat. It measures approximately 17 x 23 inches. The edges are finished with a contrasting red colored strip of fabric.

The applicable subheading for the cushion will be 9404.90.1000, 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: of cotton. The duty rate will be 5.5 percent ad valorem.

The cushion falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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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