The tariff classification of a neck support cushion from India.

NY H83602 August 8, 2001 CLA-2-94:RR:NC:TA:349 H83602 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Susan D. Klingbeil IKEA Wholesale 496 W. Germantown Pike Plymouth Meeting, PA 196462 RE: The tariff classification of a neck support cushion from India. Dear Ms. Klingbeil: In your letter dated July 20, 2001 you requested a classification ruling. The instant item, identified as “Kurmelor” article number 00042806, is a neck support cushion. The cushion is stylized to resemble an ant. It is not a full figured representation of an ant and is not considered a toy. The outer shell is made from 80 percent cotton and 20 percent polyester brushed knit fabric. It is stuffed with a polyester filler. One end of the cushion extends to form a head. Two pieces of fabric resembling long antennas are affixed to the head portion. The approximately 19 x 6.5 inch cushion has several indentations that represent the segments of ant’s body. The applicable subheading for the cushion will be 9404.90.1000, 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: of cotton. The duty rate will be 5.5 percent ad valorem. The cushion falls within textile category designation 369. Based upon international textile trade agreements products of India are subject to visa requirements. The designated 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, the designated 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