The tariff classification of cushions and throws from the Philippines

NY E89250 November 16, 1999 CLA-2-94:RR:NC:TA:349 E89250 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Yiouri Augousti R&Y Augousti 194C Lutai Compound, Subangdaku Mandaue City, Cebu, Philippines RE: The tariff classification of cushions and throws from the Philippines Dear Mr. Augousti: In your letter dated October 15, 1999 you requested a classification ruling. You submitted color photographs and a description of the construction steps for a cushion and throw. The throw and outer shell of the cushion are made from a 70 percent cashmere and 30 percent silk fabric that is handloomed and dyed in Nepal. The fabric is shipped to the Philippines where it is cut to size and embroidered. The embroidery threads are made in the Philippines. You state that the throws are edged with a satin thread or the edges are fringed. The cushion panels are sewn together creating 16 and 18 inch square cushions. The cushions may have a buttoned flap or overlapping panels. You have not indicated the content of the stuffing for the cushions. The applicable subheading for the cushions 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. This subheading is not assigned a textile category designation and merchandise classified therein is not subject to quota or visa restrictions. Your inquiry does not provide enough information for us to give a classification ruling on the throw. Your request for a classification ruling should include a sample of the throw. If you decide to resubmit your request, please include all of the material that we have returned to you. The country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21, Customs Regulations. As the fabric for the throw and the outer shell fabric of the cushion is formed in Nepal, the country of origin for the throw and cushion is conferred in Nepal. Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements may be affected and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division