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NY A82854




May 1, 1996

CLA-2-94:RR:NC:TP:349 A82854

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Randy L. Pohler
R.L. Pohler Customhouse Broker
P.O. Box 999
Del Rio, Texas 78841

RE: The tariff classification of a backrest cushion from Mexico.

Dear Mr. Pohler:

In your letter dated April 17, 1996 you requested a tariff classification ruling on behalf of W.E.T. "Texas" Automotive & Electronic Systems, Ltd.

The submitted sample is a navy blue adjustable backrest cushion. It is comprised of a solid piece of foam covered with an outershell made of 100 percent polyester knit fabric. There are two woven straps sewn to the back portion of the cushion with plastic closures used to attach the cushion to a seat. The left side has a knob which is used to adjust the position of the cushion. This cushion can be used in the home, car, or office. The applicable tariff provision for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 general rate of duty will be 6 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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