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NY K87176

June 30, 2004
CLA-2-94:RR:NC:TA:349 K87176


TARIFF NO.: 9404.90.2000

Ms. Darlene Tillery
American Mills
1120 Everee Inn Road
Griffin, GA 30224

RE: The tariff classification of a cushion from India.

Dear Ms. Tillery:

In your letter dated May 26, 2004 received by this office on June 17, 2004 you requested a classification ruling on behalf of Fashion Industries.

The submitted sample, identified as “Sidney”, is a cushion. The cushion will be available in two sizes 24 x 24 x 3.5 inches or 18 x 18 x 3 inches. The outer shell of the cushion is made from 70 percent viscose and 30 percent polyester woven fabric. It is stuffed with a cotton and polyester filler.

The applicable subheading for the 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 category designation and items 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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