The tariff classification of a cushion from China.

NY M80519 March 3, 2006 CLA-2-94:RR:NC:N3:349 M80519 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. Jamie Jenkinson Cush ‘N Shade Ltd. 3 Aldeen House, Alden place Kimmage, Dublin 6W, Ireland RE: The tariff classification of a cushion from China. Dear Mr. Jenkinson: In your letter dated February 13, 2006 you requested a classification ruling. The submitted sample, identified as a Cush’n Shade, is a cushion. The cushion is comprised of a pillow form, cover, plastic frame and a textile shade. The outer shell of the pillow form is made from cotton woven fabric. It is stuffed with polystyrene beads. The pillow form is inserted into a cotton woven cover. The cover is sewn along two sides and one end. The other end features an opening to insert the pillow form. The open end has a hook and loop flap closure that is also used to attach the cover to the plastic frame. The other end of the frame features a cotton woven shade. A ratcheting mechanism allows the adjustment for the angle of the shade and holds the shade in place. The cushion is the essential character of the Cush’n Shade. The applicable subheading for the cushion will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 rate of duty will be 5.3 percent ad valorem.      Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The cushion falls within textile category designation 369. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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