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NY H88746

March 8, 2002

CLA-2-94:RR:NC:TA:349 H88746


TARIFF NO.: 9404.90.2000

Ms. Vicki Owens
Blue Ridge
P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of cushion from China.

Dear Ms. Owens:

In your letter dated February 18, 2002 you requested a classification ruling.

The submitted sample, style number 50089, is an infant head and neck support cushion. The top portion of the outer shell is made from 65 percent polyester and 35 percent cotton knit terry fabric. The back is made from 65 percent polyester and 35 percent cotton woven fabric. The cushion is stuffed with a polyester filler. The top portion has a tubular edge that is also stuffed. This item features an adjustable and removable neck cushion. The neck cushion is composed of two stuffed semi-circular pieces that contain embroidery and a hook and loop fastener.

The applicable subheading for the head and neck 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 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 rate of duty 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. 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 646-733-3043.


Robert B. Swierupski

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