The tariff classification of a seat cushion from Chile

NY K82492 February 13, 2004 CLA-2-94:RR:NC:TA:349 K82492 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Marcela Cordero Wicker and Company 5 East Avenue, Apt. 5G Larchmont, NY 10538 RE: The tariff classification of a seat cushion from Chile Dear Ms. Cordero: In your letter dated January 14, 2004 you requested a classification ruling. You submitted a sample of a seat cushion. It consists of a solid piece of plastic foam and a removable fabric cover. The cushion measures approximately 22 x 23 inches and is 4 inches thick. One end of the cushion is rounded. The box-edge cushion cover will be made from either 100 percent cotton woven fabric or 100 percent acrylic woven fabric. The cover has a 22-inch zippered opening to allow insertion or removal of the foam cushion. The applicable subheading for the 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 plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The general rate of duty will be 6 percent ad valorem. The above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division