CLA-2-94:RR:NC:TA:349 C86685
Mr. John Easley
Savannah Textiles
P.O. Box 178
Oxford, GA 30054
RE: The tariff classification of a cushion and pillow from
Thailand.
Dear Mr. Easley:
In your letter dated April 10, 1998 you requested a
classification ruling.
You submitted samples of a large cushioned mat and a pillow.
The upper portion of the cushion is made from 70 percent polyester
and 30 percent cotton woven fabric. The bottom portion is made
from 100 percent polyester woven fabric. The cushion contains a
polyester filler. The fabric used for the upper portion is printed
with a daisy design and the fabric used on the bottom portion is
solid green. A ruffle made from the upper fabric has been inserted
in the edge seams. As indicated in your letter this item measures
3.5 x 6.5 feet. It acts as a cushion indoors as well as outdoors.
The pillow measures approximately 13 x 19 inches. The outer cover,
which encloses a pillow form, is made from the same printed fabric
as the cushion. As requested the samples are being returned.
The applicable subheading for the cushion and pillow 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 of
cellular rubber or plastics, whether or not covered: other:
pillows, cushions and similar furnishing: other. The duty rate
will be 6 percent ad valorem
Presently, the above subheading 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