HRL 085375 modified.

HQ 950095 October 24, 1991 CLA-2 CO:R:C:T 950095 HP CATEGORY: Classification Mr. Don Harris American Foam Industries 3500 Piedmont Road, Suite 105 Atlanta, GA 30305 RE: HRL 085375 modified. Dear Mr. Harris: FACTS: This is in regard to your letter of July 24, 1989. That letter concerned the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a ruffled chair cover with seat cushion, produced in Taiwan. In response to your request, we issued HRL 085375 of November 8, 1989, classifying the merchandise under subheading 6304.93.0000, HTSUSA, as an other furnishing article. ISSUE: What is the appropriate classification of the seat cushion under the HTSUSA? LAW AND ANALYSIS: In HRL 089018 of August 9, 1991, Customs determined that the appropriate classification for merchandise such as yours falls under heading 9404, HTSUSA, as cushions and similar furnishings, and modified HRL 088375. A copy of HRL 089018 is enclosed for your study. HOLDING: In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying HRL 085375 to reflect the above classification effective with the date of this letter. However, if you disagree with the legal basis for our decision, we invite you to submit, either for yourself or on behalf of your client, any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter. This notice to you should therefore be considered a modification of HRL 085375 of November 8, 1989, under 19 C.F.R. 177.9(d)(1) (1989). It is not to be applied retroactively to HRL 085375 (19 C.F.R. 177.9(d)(2) (1989)) and will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, including that for which the present classification is requested, HRL 085375 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to the release of HRL 950095 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies. 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, John Durant, Director Commercial Rulings Division