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NY H81912

July 2, 2001

CLA-2-94:RR:NC:TA:349 H81912


TARIFF NO.: 9404.90.2000

Mr. Brian White
Williams-Sonoma, Inc.
151 Union Street 7th Floor
San Fransisco, CA 94111

RE: The tariff classification of a cushion from Hong Kong.

Dear Mr. White:

In your letter dated June 5, 2001 you requested a classification ruling.

The submitted sample is a cushion. The outer surface is made from 100 percent cotton pile fabric. It is stuffed with a piece of solid plastic foam with an additional layer or polyester filler on the top and bottom. The cushion measures approximately 18.5 inches in length, 17.25 inches in width and 1.5 inches in height. Two corners of the cushion have two 4 inch piece of fabric with hook and loop fastener. They are used to secure the cushion to a chair. As requested the sample is being returned.

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 furnsihing (for example, mattresses, quilts, eiderdowns, cuhsions, 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.

Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.

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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