CLA-2-94:RR:NC:TA:349 D81678
Ms. Nohemy Valsivieso
Nohemy Customs Broker, Inc.
Div. Of UCInternational
11222 La Cienega Blvd. Ste. 135
Ingelwood, CA 90304
RE: The tariff classification of a seat cushion from Korea.
Dear Valsivieso:
In your letter dated August 19, 1998 you requested a
classification ruling on behalf of Bio Energy Inc.
The instant sample is a seat cushion. The cushion is
comprised of two 1.25 inch thick solid pieces of foam with a cover.
The foam features an egg crate shaped surface with several magnets
glued to it. Both pieces of foam are cut to a specific size and
are shaped to fit the cover. The front portion of the cover is
made from a wool pile knit fabric. The back portion is made from
a canvas fabric. The back portion of the cover has two zippered
openings used to insert the solid pieces of foam. Sewn to the back
of the cover are three straps. The words "Kenka Seat" are
embroidered on the front portion of the cover. The edges of the
cover are finished with a strip of woven fabric. You indicate in
your letter that the seat cushion will be imported either as a
complete unit (foam cushions and cover), the seat cover alone, or
the foam alone. As requested the complete item is being returned
to you.
The applicable subheading for the complete seat cushion and
the two pieces of foam if imported separately 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 duty rate will be 6 percent ad valorem.
The applicable subheading for the seat cover if imported
separately will be 6304.91.0050, HTS, which provides for other
furnishing articles, excluding those of heading 9404: other:
knitted or crocheted... other: of wool or fine animal hair. The
duty rate will be 9.2 percent ad valorem.
The seat cover if imported separately falls within textile
category designation 469. Based upon international textile trade
agreements products of Korea are subject to quota and the
requirement of a visa.
Presently, 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 may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
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 212-466-5854.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division