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NY L80972

December 7, 2004

CLA-2-94:RR:NC:TA:349 L80972


TARIFF NO.: 9404.90.2000

Mr. Jonathan Sterne
B & B Customs Brokers
420 E. Irving Park Rd.
Wood Dale, IL 60191

RE: The tariff classification of a cushion from China.

Dear Mr. Sterne:

In your letter dated November 12, 2004 you requested a classification ruling on behalf of The Sports Products.

You will be importing a hunting seat cushion. A piece of the cushion was submitted with your request. The cushion is comprised of a solid piece of plastic foam covered with textile. The textile portion is made from 100 percent polyester woven fabric. The fabric is printed with a camouflage pattern and has a plastic or rubber coating on the inner side. The plastic foam is approximately 1.75 inches thick. The cushion features a valve on one side that allows the air in and out of the cushion. The cushion has a strap with a plastic fastener. The instant cushion is designed to be used by hunters. Its main purpose is to provide seating or a kneeling area during hunting. The amount of plastic foam is sufficient to provide cushioning and support.

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 5.4 percent ad valorem.

  Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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