The tariff classification of a cushion from Hungry.

NY H81855 July 6, 2001 CLA-2-94:RR:NC:TA:349 H81855 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9404.90.1000; 6304.93.0000 Ms. Laura Deniz The I.C.E. Co., Inc. P.O. Box 610583 Dallas/Fort Worth Airport, Texas75261-0583 RE: The tariff classification of a cushion from Hungry. Dear Ms. Deniz In your letter dated June 12, 2001 you requested a tariff classification ruling on behalf of Polya. The submitted sample, referred to as “Polya – a baby bundler”, is a cushion with a removable cover. The outer shell of the cushion is made from a woven cotton fabric and it is stuffed with a cotton filler. The removable cover is made from 65 percent polyester and 35 percent cotton woven fabric. There is a ruffle sewn to the top edge of the cover and inserted in the top and side seams. The cover also features a snap type closure at one end and two side flaps with tie strings. The ruffles and side flaps are embroidered. The item measures approximately 12 x 40 inches. The “Polya” is designed to fold over the infant’s leg and torso with the side flaps and ties securing the infant in place. You indicate in your letter that you may also import the cushion and cover separately. As requested the sample is being returned. The applicable subheading for the cushion with the cover 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. The applicable subheading for the cotton cushion if imported separately will be 9404.90.1000, 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: of cotton. The duty rate will be 5.5 percent ad valorem. The applicable subheading for the cover if imported separately will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The rate of duty will be 9.7 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 John Hansen at 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division