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NY I82017

June 14, 2002

CLA-2-94:RR:NC:TA:349 I82017


TARIFF NO.: 9404.90.1000

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
181 South Franklin Avenue, Suite 218
Valley Stream, NY 11581

RE: The tariff classification of a cushioned stool cover from China.

Dear Mr. Prackler:

In your letter dated May 21, 2002 you requested a classification ruling on behalf of EZ DO Company.

The instant sample is comprised of a stool cover sewn to a cushion form. The outer shell of the cushion form is made from a nonwoven fabric stuffed with a polyester filler. The cover is made from 100 percent cotton woven fabric. The edges of the cover are elasticized. The circular stool cover measures approximately 14 inches in diameter. As requested the sample is being returned.

The applicable subheading for the cushioned stool cover will be 9404.90.1000, 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 5.4 percent ad valorem.

The cushioned stool cover falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or 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 646-733-3043.


Robert B. Swierupski

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