The tariff classification of lounge chair cushions from France.

NY C85438 March 25, 1998 CLA-2-94:RR:NC:TA:349 C85438 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Andre-Charles Regard Home'n Garden, Inc. c/o Mathew V. John, CPA 330 Irving Avenue Port Chester, NY 10573 RE: The tariff classification of lounge chair cushions from France. Dear Mr. Regard: In your letter dated March 12, 1998 you requested a classification ruling. You have submitted a catalogue for the "Les Jardins au Bout du Monde" outdoor teak furniture line which also includes lounge chair cushions. The outershells of the cushions are made from 100 percent polyester and they are stuffed with plastic foam. The applicable subheading for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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. 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