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NY 817663





January 17, 1996

CLA-2-94:RR:NC:TP:349 817663

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 9404.90.1000

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
9 Murray Street
Suite 11 East
New York, NY 10007

RE: The tariff classification of chaise lounge cushions from China.

Dear Mr. Prackler:

In your letter dated December 15, 1995 you requested a classification ruling.

The submitted articles, identified in your letter as item #700 and item #1400, are chaise lounge cushions. The outer shell of item #700 is made of 100 percent cotton terry fabric and is filled with bonded polyester. One end of the pad has piece of polyester printed woven fabric sewn to it. This piece of fabric resembles a pocket. The cushion folds and fits into the pocket. The pad measures approximately 21 x 74.

Item #1400 is a multi-purpose pad which can be used as a folding chaise lounge pad, a headrest pillow for a chaise lounge, a stadium pad and carry bag. The outer shell of item #1400 is made of polyester woven fabric and is filled with a piece of polyurethane foam. It measures approximately 21 x 74 inches and foam measures one inch. The front fabric is printed with a striped pattern and the backside is green. This item folds up into a carry bag and has a shoulder strap and a pocket in the front.

The applicable subheading for item 1400 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.

The applicable subheading for item #700 will be 9404.90.1000, 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 furnishing: of cotton. The duty rate will be 5.9 percent ad valorem.

Item #700 falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part:

Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Additionally, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item.

This ruling is being issued under the provisions of Section 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 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

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