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NY J81300

February 28, 2003

CLA-2-94:RR:NC:TA:349 J81300


TARIFF NO.: 9404.90.2000

Mr. Kevin Egan
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of a cushioned mat from China.

Dear Mr. Egan:

In your letter dated February 11, 2003 you requested a classification ruling on behalf of Learning Curve.

The submitted sample, identified as “Tender Tones Lamb” item 88010, is considered a cushioned mat. It is comprised of two panels sewn along the edges and finished a satin binding. The front panel is made from polyester knit pile fabric and the back panel is made from a polyester woven fabric. It is stuffed with polyester filler. The front panel has two applique stars that contain embroidery. One corner of the front panel also features a large stuffed lamb figure. The “lamb” has a heart shaped applique that when pressed activates an electronic mechanism that simulates a gentle heartbeat. The front panel also has quilt stitching. Hook and loop fasteners are sewn to two corners. A fabric handle is sewn to the cushioned mat above the lamb figure. The item measures 26 inches square. As requested the sample is being returned.

The applicable subheading for the cushioned mat 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 duty rate will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to visa or quota 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 646-733-3043.


Robert B. Swierupski

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