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NY N011502




May 25, 2007

CLA-2-94:RR:NC:N3:349

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Suzanne Lagay Kay
Franco Manufacturing Co., Inc.
555 Prospect Street
Metuchen, NJ 08840-2293

RE: The tariff classification of cushions from China

Dear Ms. Kay:

In your letter dated May 16, 2007 you requested a classification ruling.

The submitted cushions are identified as “Stuffed Pooh Bear Head Pillow” and “Stuffed Irregular Shaped Pillow”. The face side of “Stuffed Pooh Bear Head Pillow” is made from a polyester knit pile fabric. The back is from a knit fabric. It is stuffed with polystyrene foam beads. The face side of the cushion has “Winnie the Pooh” features. The pillow measures approximately 13 x 13 inches.

The outer shell of “Stuffed Irregular Shaped Pillow” cushion is made from polyester knit pile fabric. It is stuffed with polyester filler. The cushion is stylized to resemble a giraffe and contains embroidery and appliqués. The cushion measures approximately 15 x 13 inches.

The applicable subheading for the headrest cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. 

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The above subheading is not a textile category designation. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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