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NY F81422




January 13, 2000

CLA-2-94:RR:NC:TA:349 F81422

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Betty Pettis
Blue Ridge International Products Company P.O. Box 989
Freeport, FL 32439-0989

RE: The tariff classification of a cushion from China.

Dear Ms. Pettis:

In your letter dated December 14, 1999 you requested a classification ruling.

The submitted sample, identified as “Big Sky Spinal Pillow”-Style #71218, is a seat cushion. The outer shell of the cushion is made from 100 percent polyester knit pile fabric. The cushion is filled with a solid piece of foam. The cushion measures approximately 13-1/2 x 18 inches. It features a partial cutout along the top edge that features a textile strap. The stated use of the cushion is to eliminate spinal pressure and relieve low-back pain.

The applicable subheading for the pillow 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.

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.gov. In addition, the 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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