The tariff classification of a chair seat pad from Hong Kong.

NY C84413 March 9, 1998 CLA-2-94:RR:NC:TA:349 C84413 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a chair seat pad from Hong Kong. Dear Ms. Aldinger: In your letter dated February 13, 1998 you requested a classification ruling. Rite Aid item #4729306 is a seat pad. It is comprised of an outershell made of 65 percent rayon and 35 percent cotton woven fabric filled with a solid piece of polyurethane foam. The pad measures 14 x 18 inches. One edge of the pad has tie strings which will be used to secure the pad to a chair. The edges are finished with a strip of vinyl. The applicable subheading for the pad 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, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota and 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