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NY H82066

June 20, 2001

CLA-2-94:RR:NC:TA:349 H82066


TARIFF NO.: 9404.90.2000

Ms. Amanda B. Key
Beijing Trade Exchange, Inc.
89 Hudson Street, 2nd Floor
Hoboken, NJ 07030

RE: The tariff classification of a back support cushion from China

Dear Ms. Key:

In your letter dated May 24, 2001 you requested a classification ruling.

You submitted a sample of a back support cushion. The cushion, which measures approximately 17 x 22 inches, is stuffed with a solid piece of plastic foam molded with an egg crate design. The front panel of the outer shell is made from a polyester knit fleece fabric while the back and sides are made from a cotton twill fabric. The cushion has an elastic band across the back that is used to secure the cushion to a car seat. The sample will be returned as requested.

The applicable subheading for the back support 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.

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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