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NY R00186




April 13, 2004
CLA-2-94:RR:NC:TA:349 R00186

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Susan Lyons
Pier 1 Imports (U.S.), Inc.
301 Commerce Street, Suite 600
Fort Worth, TX 76161

RE: The tariff classification of cushions from Canada

Dear Ms. Lyons:

In your letter dated March 16, 2004 you requested a classification ruling.

You submitted photographs of four seat cushions referred to as “Chatsworth” cushions. The outer shells of the cushions are made from 40 percent cotton, 26 percent polyester, 16 percent acrylic and 18 percent viscose woven fabric. The fabric, which is made from individual polyester, cotton, viscose and acrylic chenille yarns, is yarn dyed and woven with a stripe pattern. The cushions are stuffed with polyester fiberfill.

The applicable subheading for the cushions 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 general rate of duty will be 6 percent ad valorem.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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