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NY K83744

March 23, 2004
CLA-2-94:RR:NC:TA:349 K83744


TARIFF NO.: 9404.90.1000

Ms. Donna Van Den Broeke
Kamino International Transport, Inc.
514 Eccles Ave.
South San Francisco, CA 94080

RE: The tariff classification of a cushion from China.

Dear Ms. Van Den Broeke:

In your letter dated March 3, 2004 you requested a classification ruling on behalf of GT Enterprises, Inc.

The submitted sample, identified as “Cuddle Cloud”, is a cushion. The cushion is comprised of a cover and form. The cover is made from 100 percent cotton knit terry fabric. It has an opening on the back with an overlapping flap closure. The rectangular cover is formed in a rough outline of a cat and has embroidered eyes, nose and mouth. The outer shell of the form is made from a woven fabric filled with a polyester filler. The cushion measures approximately 15.5 x 22 inches. You state that this cushion is used for infants after their baths to lie on.

The applicable subheading for the cushion will be 9404.90.1000, 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: of cotton. The rate of duty will be 5.3 percent ad valorem.

The cushion falls within textile category designation 369. Based upon international textile trade agreements products of China 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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