CLA-2-94:R:N3:349 816380

Ms. Rebecca Ruben Smith
Smith International Enterprises, Ltd.
20600 Chagrin Boulevard
Suite 200
Shaker Heights, Ohio 44122

RE: The tariff classification of a portable seat cushion from China.

Dear Ms. Smith:

In your letter dated November 2, 1995 you requested a tariff classification ruling.

You submitted a sample of a seat cushion. The outer shell of the cushion is made of nylon woven fabric and it is filled with four 1 inch thick slats of polyethylene foam. The slats are enclosed in individual pockets. It measures approximately 14 x 17-1/2 inches. There is a small pouch on the back with a zipper closure. This stadium seat cushion is designed to be rolled and held closed with a polypropylene strap. An additional waist strap is provided to allow the rolled cushion to be worn around the waist for easier carrying.

The applicable subheading for the cushion 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, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.

This ruling is being issued under the provisions of Section 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 212-466-5854.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division