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January 28, 1999

CLA-2-94:RR:NC:TA:349 D86709

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Tim Parsons
Parsons Trading
Five Thunderbird Drive
Ignacio, CA 94949-5883

RE: The tariff classification of a cushion from China.

Dear Mr. Parsons:

In your letter dated December 24, 1998 you requested a tariff classification ruling.

The instant cushion is designed to be used by hunters. Its main purpose is to provide a seating or a kneeling area during hunting. The outer shell of the cushion is made from woven man-made fibers filled with a solid piece of plastic foam. The fabric on the front portion is printed with a camouflage pattern. The back is a solid black. The cushion measures approximately 22 x 24 inches. It features a slot in the center, three small pockets on the front portion and two hook and loop fasteners. The slot permits easy portage by folding the seat cushion in half so that it straddles either side of the hunter’s gun-case. As requested the cushion is being returned.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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