CLA-2-94:S:N:N6:349 804606
Mr. John H. Qualey
Rogers & Brown Customs Brokers, Inc.
P.O. Box 20160
Charleston, SC 29413-0160
RE: The tariff classification of two chair pads and a chair pad
shell from China.
Dear Mr. Qualey:
In your letter dated November 22, 1994 you requested a
classification ruling.
Three samples were submitted as follows: two chair pads and
a chair pad shell. Both chair pads are made of a solid piece of
urethane foam covered with woven fabric. The woven fabric will
be made of either 100 percent cotton or a 70 percent polyester
and 30 percent cotton blend. Both pads measure approximately 18
inches by 14-1/2 inches exclusive of a 3-1/4 inch ruffle sewn
around three edges of the pad. The fourth edge has tie strings
which will be used to secure the pads to a chair.
The chair pad shell will be made in either 100 percent
cotton woven fabric or 70 percent polyester and 30 percent cotton
woven fabric. It measures approximately 18 inches by 14-1/2
inches exclusive of a 3-1/4 inch ruffle sewn around three edges
of the shell. The fourth edge has tie strings, and a small
opening which will be used to insert the filler. The opening in
the shell will be sewn closed after the pad has been filled.
The applicable subheading for the chair pads 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 chair pad shell made of
cotton will be 6307.90.8945, HTS, which provides for other made
up articles, including dress patterns: other: other: surgical
towels; cotton towels of pile or tufted construction; pillow
shells for quilts, eiderdowns, comforters and similar articles of
cotton... pillow shells, of cotton. The rate of duty will be 7
percent ad valorem.
The applicable subheading for the chair pad shell made of 70
percent polyester and 30 percent cotton will be 6307.90.9989,
HTS, which provides for other made up aritlces, including dress
patterns: other: other: other... other: other. The rate of duty
will be 7 percent advalorem.
The chair pad shell made of cotton falls within textile
category designation 369. Based upon international textile trade
agreements products of China are subject to quota and the
requirement of a visa.
Presently, there is no quota category designation assigned
to subheadings 9404.90.2000 and 6307.90.9989, HTS.
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. Since
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 Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport