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NY M86588

October 11, 2006

CLA-2-94:RR:NC:N3:349 M86588


TARIFF NO.: 9404.90.2000

Joseph R. Hoffacker
Barthco Trade Consultants
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of unfinished inner seat cushion from China

Dear Mr. Hoffacker:

In your letter dated September 21, 2006 you requested a tariff classification ruling on behalf of Murtex Fiber Systems, Inc.

You will be importing an unfinished inner seat cushion that will be part of a sofa. Pictures of the item were submitted along with your request. The top portion of the cushion is made from 100 percent cotton woven fabric. It is stuffed with a 95 percent feather and 5 percent down filler. The bottom is made from 100 percent polypropylene non-woven fabric. The cushion has a zippered compartment. You indicate that after importation a foam cushion will be added to the zippered compartment.

The General Rules of Interpretation (GRI’s) governs classification of goods under the Harmonized Tariff Schedule of the United States Annotated. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Heading 9404, HTSUS provides for, among other things, articles of bedding and similar furnishings, provided that such articles are fitted with springs or stuffed or internally fitted with any material. GRI 2(a) provides the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

Although the foam cushion will not be added until after importation the feather and down stuffed section is sufficient to meet the requirements of heading 9404, HTSUS. As imported this item has the essential character of the finished cushion. Separately presented seat cushions are not classified as parts of seats.

The applicable subheading for the unfinished inner seat cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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