United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY H83595 - NY H83639 > NY H83603

Previous Ruling Next Ruling
NY H83603

August 10, 2001

CLA-2-94:RR:NC:TA:349 H83603


TARIFF NO.: 9404.90.1000

Ms. Susan D. Klingbeil
IKEA Wholesale
496 W. Germantown Pike
Plymouth Meeting, PA 196462

RE: The tariff classification of a cushion from India.

Dear Ms. Klingbeil:

In your letter dated July 20, 2001 you requested a classification ruling.

The instant item, identified as “Kurmelor” cushion dog article number 70042803, is a cushion. The cushion is stylized to resemble a dog’s head. The outer shell is made from 80 percent cotton and 20 percent polyester brushed knit fabric. It is stuffed with a polyester filler. The cushion measures approximately 11 x 16 inches. One side features two appliqued eyes that contain embroidery. One end of the cushion has two floppy ears.

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 India are subject to 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

Previous Ruling Next Ruling

See also: