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NY R00305

May 10, 2004
CLA-2-94:RR:NC:TA:349 R00305


TARIFF NO.: 9404.90.2000

Mr. Paul W. Joiner
Team Spirit Marketing, LLC
1207 W. Beverly Rd.
Independence, MO 64055

RE: The tariff classification of a cushion from China.

Dear Mr. Joiner:

In your letter dated April 20, 2004 you requested a classification ruling.

You will be importing a combination stadium seat cushion and bag. A picture of the item was submitted. The cushion portion is comprised of a 2-inch thick solid piece of plastic foam covered with nylon woven fabric. A clear polyvinyl bag is attached to the front portion of the cushion. The item has a shoulder strap for easy carrying and straps used to attach it to a seat. The clear bag may have a drain plug at the bottom.

The applicable subheading for the stadium seat cushion bag 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

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, 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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