CLA-2-94:S:N:N6:349 886008
Mr.Charles George
Tri-Bun Corp.
P. O. Box 485
Swedesboro, NJ 08085
RE: The tariff classification of a stadium seat cushion from
China.
Dear Mr. George:
In your letter dated May 11, 1993, you requested a tariff
classification ruling.
The submitted sample is a seat cushion that is approximately
15" in diameter and 2 1/2 " thick. The outer shell is made from
polyvinyl chloride coated fabric and it contains a solid plastic
foam pad. A small pouch made from the coated fabric is secured
to the cushion by means of 2 VELCRO-like strips. The cushion has
a carrying handle and an approximately 12" zippered opening in
the side which allows for insertion and removal of the foam pad.
The applicable subheading for the 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 plastics, whether or not covered, other, pillows,
cushions and similar furnishings, other. The rate of duty will
be 6% percent ad valorem.
No textile category is currently assigned to merchandise
classified under this subheading.
This ruling is being issued under the provisions of Section 177
of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport