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NY R01045




November 23, 2004
CLA-2-94:RR:NC:TA:349 R01045

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.2000

Ms. Rheci C. Abustan
CHF Industries, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of backrest cushion from China.

Dear Ms. Abustan:

In your letter dated November 5, 2004 you requested a classification ruling on behalf of Target Stores.

You will be importing backrest cushions. A picture of the cushions, identified as fur backrest and cotton backrest, were submitted with your request. The face of the fur backrest is made from 85 percent acrylic and 15 percent polyester pile fabric. The back is made from 65 percent polyester and 25 percent cotton fabric. It is stuffed with a polyester filler. The face of the cotton backrest is made from 100 percent cotton woven fabric. The back is made from 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a polyester filler. The face of this cushion contains embroidery.

The applicable subheading for the fur backrest 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 cotton backrest will be 9404.90.1000, HTS, which provides for 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 5.4 percent ad valorem.

      The cotton backrest falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

Subheading 9404.90.2000, HTS, is not assigned a textile category designation 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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