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July 2, 1999

CLA-2-94:RR:NC:TA:349 E83343

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000

Ms. Teresa A. Raffia
Associated Merchandise Corporation
1440 Broadway
New York, NY 10018

RE: The tariff classification of cushions from Hong Kong.

Dear Ms. Raffia:

In your letter dated June 11, 1999 you requested a classification ruling.

The submitted samples, identified as a “chair cover set” style nos. 1734N, 1732 MG, 1733EP and 1735BUR, are a seat and backrest cushion. The outer shell of both cushions is made from a 100 percent cotton woven velvet like fabric. Both cushions are stuffed with a polyester filler. The seat cushion measures approximately 15 x 19 inches. It features two straps with a hook and loop fastener used to attach the cushion to the seat portion of a chair. The backrest cushion measures approximately 10 x 18.5 inches. The back portion has a pocket and two hook and loop fasteners. The pocket slips onto the back portion of the chair. As requested the samples are being returned.

The applicable subheading for the seat and backrest cushion will be 9404.90.1000, 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: of cotton. The duty rate will be 5.6 percent ad valorem.

The cushions fall within textile category designation 369. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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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