The tariff classification of a car seat cushion from Taiwan.

NY G87258 March 9, 2001 CLA-2-94:RR:NC:TA:349 G87258 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Anna Castillo-Duncan V. Alexander & Co., Inc. P.O. Box 30250 Memphis, Tenn. 38119-0250 RE: The tariff classification of a car seat cushion from Taiwan. Dear Ms. Castillo-Duncan: In your letter dated February 9, 2001 you requested a classification ruling on behalf of The Sharper Image. The submitted sample, described as a “Massaging Ventilation Seat”, is a car seat cushion. The front portion of the cushion is made from a polyester mesh fabric. The back is made from a coated fabric. The inside of the cushion is filled with a plastic grid system and two thin layers of foam. The edges are finished with a strip of fabric. The cushion has two elastic straps on the back. Attached to the bottom of the seat portion is a small electric fan which forces air through the plastic grid system. This item is designed to cool the driver or passenger. The applicable subheading for the car 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 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. 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 applicable to the subject merchandise 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