The tariff classification of a cushion from China.

NY A85579 July 26,1996 CLA-2-94:RR:NC:TP:349 A85579 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. Samuel N. McClure Central Carolina Shipping, Inc. P.O. Box 19234 Charlotte, N.C. 28219 RE: The tariff classification of a cushion from China. Dear Mr. McClure: In your letter dated June 26, 1996 you requested a classification ruling on behalf of Viewpoint Leatherworks, Inc. The submitted sample, identified in your letter as a top patch, is a cushion. This cushion is comprised of an outershell made of cotton woven fabric and is filled with 50 percent down feathers and 50 percent polyester. All four edges are sewn and it measures approximately 32 inches square. The applicable subheading for the cushion will be 9404.90.1000, 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: of cotton. The duty rate will be 5.9 percent ad valorem. The cushion 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. 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, Roger J. Silvestri Director National Commodity Specialist Division