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NY J85023

June 10, 2003

CLA-2-94:RR:NC:TA:349 J85023


TARIFF NO.: 9404.90.2000

Ms. Lydia Concepcion
Savant Customs Brokers
11 Broadway, Suite 1068
New York, NY 10004

RE: The tariff classification of a cushion from China.

Dear Ms. Concepcion:

In your letter dated May 28, 2003 you requested a classification ruling on behalf of Ontel Products Corp.

The submitted sample, identified as a “Seat Solution”, is a seat cushion. The wedge shaped cushion has a “U”-shaped cut out at the center of the thicker side. It is comprised of a solid piece of foam with a removable cover. One side of the cover is made from a man-made fiber knit fabric. The reverse side is made from a reinforced plastic. The cushion measures approximately 14 x 16.5 inches. As requested the sample is being returned.

The applicable subheading for the seat 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 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 quota or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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