The tariff classification of a stadium seat cushion from China.

NY D84074 November 9, 1998 CLA-2-94:RR:NC:TA:349 D84074 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Pamela M. Baily Carson Customs Brokers (USA) Inc. #1 - 14th Street Unit 8 Blaine, WA 98230 RE: The tariff classification of a stadium seat cushion from China. Dear Ms. Baily: In your letter dated October 6, 1998 you requested a classification ruling. The submitted sample is a combination stadium seat cushion and utility pack. The outer shell is made from nylon woven fabric. This item folds in the middle and possesses one handle and a shoulder strap for carrying purposes. When folded, the utility side features several zippered pockets of various dimensions. The cushion side is comprised of a solid piece of foam and is inserted into the cover through a zippered opening. This blue stadium seat cushion measures approximately 14.5 x 16 inches when folded. The sample will be returned as requested. The applicable subheading for the stadium seat cushion 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 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. 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