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January 6, 1999

CLA-2-94:RR:NC:TA:349 D85922

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Linnea Bucher
Carmichael International Service
533 Glendale Boulevard
Los Angeles, California 90026-5097

RE: The tariff classification of a stadium seat cushion from Thailand.

Dear Ms. Bucher:

In your letter dated December 10, 1998 you requested a classification ruling on behalf of Markoff Industries.

The submitted sample is a combination stadium seat cushion and utility pack/cooler bag. The outer shell is made from plastic coated woven nylon. This item folds in the middle and possesses two handles and a detachable shoulder strap secured with plastic buckles used for carrying purposes. When folded, the utility side features two “Velcro” closing pockets, a zippered pocket and a mesh pocket for a 1 liter drink bottle. There are pockets on each side of gusset, one with pen loops and the other with an elasticized umbrella pocket. The utility side has a zippered main compartment which is insulated and lined with vinyl. The cushion side is comprised of a solid piece of foam and is inserted into the cover through a zippered opening. This blue stadium seat cushion measures approximately 13.5 x 15.5 inches when folded. As requested the sample is being returned.

The applicable subheading for the stadium seat cushion 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.

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 212-466-5854.

Sincerely,

Robert B. Swierupski
Director,

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