The tariff classification of cushion shells from China.

NY F84577 March 30, 2000 CLA-2-63:RR:NC:TA:352 F84577 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Robert T. Stack Tompkins & Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of cushion shells from China. Dear Mr. Stack: In your letter dated March 21, 2000, on behalf of Ex-Cell Home Fashions, Inc., Goldsboro, North Carolina, you requested a tariff classification ruling. The samples are being returned as requested. The samples submitted are cushion shells, style numbers 200-720OS-B125 (“Snakeskin Chenille Stackable Floor Cushion”), 200-720OS-A125 (Snakeskin Chenille Round Stackable Floor Cushion”), 200-727OS-0125 (“Knife-Edge”) and 200-746OS-0197 (“ColorBlock Floor Cushion”). Style numbers 200-720OS-B125 and 200-720OS-A125 are made of man-made fiber chenille fabric panels. The panels are sewn together on all sides except for an opening of approximately 6-1/2 inch long. Textile piping is sewn around the outer edges of each shell. After importation into the United States the shells will be stuffed and sewn closed. Style number 200-727OS-0125 is constructed of man-made fiber chenille fabric panels. The panels are sewn together on all four sides except for an opening approximately 6-1/2 inches on the fourth side. After importation into the United States the shell will be stuffed and sewn closed. Style number 200-746OS-0197 is made of individual pieces of knit pile fabric sewn together to create an approximately 22 inch square size panel. Two of these panels are sewn together on all sides except for an opening approximately 6-1/2 inches long. Attached onto each corner is a textile pompom. After importation into the United States the shell will be stuffed and sewn closed. The applicable subheading for the cushion shells will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 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 Alan Tytelman at 212-637-7092. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division