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NY J89321

October 7, 2003

CLA-2-94:RR:NC:TA:349 J89321


TARIFF NO.: 9404.90.2000

Ms. Leigh Emrick
US JHI Corporation
2224 Evergreen Rd., Suite #2
Middleton, WI 53563

RE: The tariff classification of a cushion from China.

Dear Ms. Emrick:

In your letter dated September 18, 2003 you requested a classification ruling.

The enclosed sample, identified as part number DEM061, is a cushion. The outer shell is made from 100 percent vinyl. It is stuffed with a piece of plastic foam. The cushion is stylized to resemble an elephant’s head. One end features a handle. The cushion measures approximately 12.5 x 15 inches. As requested the sample is being returned.

The applicable subheading for the pillow 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 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.

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. 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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