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NY N008670

April 4, 2007



TARIFF NO.: 9404.90.2000

Pam Escarre
Marisol International
871 Ridgeway Loop Ste 203
Memphis, TN 38120

RE: The tariff classification of cushions from China

Dear Ms. Escarre:

In your letter dated March 15, 2007 you requested a classification ruling on behalf of Max Home LLC.

The submitted samples are a chaise seat cushion and back chair cushion. You have also submitted schematics of other seat and back cushions which will be made in the same manner as the samples. The outer shell of both cushions is made from polyester woven fabric. They are stuffed with 50 percent polyester filler, 45 percent feather and 5 percent down. The chaise seat cushion has a zipper opening for the insertion of a foam insert. The insert will be added after importation. The cushions will be used in sofas and sectionals.

Note 3(b) to Chapter 94 states that “Goods described in heading 9404, entered separately, are not to be classified in heading 9401, 9402, or 9403 as parts of goods.”

The applicable subheading for the seat and back 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 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/.

Subheading 9404.90.2000, HTSUS is not assigned a textile category designation. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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