The tariff classification of a cushion and pillow from Thailand.

NY C86685 May 6, 1998 CLA-2-94:RR:NC:TA:349 C86685 CATEGORY: Classification TARIFF NO.: 9404.90.2000 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