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NY H84309




August 3, 2001

CLA-2-94:RR:NC:TA:349 H84309

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 4202.32.9550; 8708.29.5060; 8708.99.8080

Mr. Floyd Griffith
Allison Corporation
15 Okner Parkway
Livingston, NJ 07039-1693

RE: The tariff classification of cushions, an eye glass case, litter bin and steering wheel cover from China.

Dear Mr. Griffith:

This letter replaces New York Ruling Letter (NYRL) H83131, which you recently received. In reviewing that letter a clerical error in one style number was identified. That clerical error has been corrected in the text below.

In your letter dated June 27, 2001 you requested a classification ruling.

You submitted five samples. Item # 5738 “Leopard Pattern Wedge Cushion” is a lumbar support cushion. The outer shell of this cushion is made from 100 percent polyester knit fabrics. It is stuffed with a solid piece of urethane foam. The face of this cushion is covered with a fake fur pile fabric. The sides and back are a solid color. The cushion is in the form of a wedge.

Item 20-3149 “Pony Pattern Cushion” is an automotive seat cushion that is attached to the front seat of an automobile. The outer shell is made from 100 percent polyester knit fabrics. It is stuffed with a solid piece of urethane foam. The front portion is a fake fur pile fabric. The back is solid color. An elastic strap is sewn to the back portion. The strap is used to attach the cushion to the seat. The cushion covers the back and seat portions of an automobile seat.

Item # 55-1335 “Tiger Pattern Eyeglass Case” is an eye glass case. The case is made from 100 percent polyester knit pile fake fur fabric. The fabric has a tiger pattern. The rectangular case features a hook and loop type closure and elastic strap that fits over a car visor.

Item # 9454 “Pony Pattern Litter Bin” is made from 100 percent polyester knit pile fake fur fabric. The inside is lined with plastic. This item is designed to hang from a dash knob in the automobile to hold trash. It also features a hook and loop type fastener.

Item # 54-6425 “Leopard Pattern Steering Wheel Cover with Elastic”. One side is made from 100 percent polyester knit pile fake fur fabric. The reverse side is made from a non-woven fabric. The edges are elasticized. It is draped over the steering wheel. The elasticized edges secure the cover to the steering wheel. All five products will be made with various fake fur fabrics.

The applicable subheading for the cushions (item #’s 5738 and 20-3149) 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.

The applicable subheading for the eye glass case will be 4202.32.9550, HTS, which provides for articles of a kind normally carried in the pocket or the handbagof man-made fibers. The duty rate will be 18.3 percent ad valorem.

The applicable subheading for the litter bin will be 8708.29.5060, HTS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories of bodies: other: otherother. The rate of duty will be 2.5 percent ad valorem.

The applicable subheading for the steering wheel cover will be 8708.99.8080, HTS, which provides for parts and accessories of the motor vehicles of headings 8701 to 8705: other parts and accessories of bodies: other: other: other: otherother. The rate of duty will be 2.5 percent ad valorem.

The eye glass case falls within textile category designation 670. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The cushions fall within a subheading that is not assigned a textile category and items classified therein are not subject to quota or visa requirements.

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.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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