The tariff classification of a cushioned toilet seat cover from China

NY H87707 February 20, 2002 CLA-2-94:RR:NC:TA:349 H87707 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a cushioned toilet seat cover from China Dear Ms. Liu: In your letter dated February 5, 2002 you requested a classification ruling. You submitted a sample of a cushioned toilet seat cover designated as item number C08D0253. The outer surface of the cover is made from a 90 percent cotton and 10 percent polyester knit terry fabric. It is stuffed with a polyester fiberfill. It is elasticized and designed to fit over the lid of a toilet seat. It is essentially a seat cushion. Attached to the round cushion are stuffed flippers, tail and eyes. The blue and yellow sample is referred to as “dolphin style”. The applicable subheading for the cushioned toilet seat cover 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 5.4 percent ad valorem. The cushioned toilet seat cover falls within textile category designation 369. Based upon international textile trade agreements products of China falling in the above subheading are not subject to quota or visa restrictions. 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 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division