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January 20, 1999

CLA-2-94:RR:NC:TA:349 D86474

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Barbara O. Frennea
M.G. Maher & Company, Inc.
82 St. Michael St.
Mobile, AL 36602

RE: The tariff classification of a cushion from China.

Dear Ms. Frennea:

In your letter dated January 5, 1999 you requested a classification ruling on behalf of Blue Ridge International Product Company.

The submitted sample, identified as a “Swivel Seat”, is comprised of a cushion which is attached a swivel mechanism. The outer shell of the cushion is made from acrylic knit pile fabric. It is filled with a solid piece of urethane plastic foam. The cushion is attached to a circular piece of plywood which is covered with woven fabric. The cushion measures approximately 14.5 in diameter. The stated use of this cushion is to provide easy access into and out of a car while preventing strain to your back and hips.

The applicable subheading for the 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 rate of duty 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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