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NY N009936

May 8, 2007



TARIFF NO.: 9404.90.2000

Cynthia Carrigan
Great Lakes Customs Brokerage, Inc.
4500 Witmer Industrial Estates
Niagara Falls, NY 14305-1386

RE: The tariff classification of a headrest cushion from China

Dear Ms. Carrigan:

In your letter dated April 16, 2007 you requested a classification ruling on behalf of Marklyn Co. Inc.

You will be importing a headrest cushion referred to as “Masque Neck SafeGard”. A sample of the cushion was not submitted. The outer material is stated to be made from 100 percent polyurethane and the filler is 60 percent polyurethane foam and 40 percent polyester fill. It measures 11 inches x 4 inches x 9 inches. The cushion attaches to the vehicles’ existing headrest by means of a vertical and horizontal strap that features a hook and loop fastener.

You suggest that the headrest cushion should be classified in chapter 87. The instant item is not considered to be a part or accessory of a motor vehicle. It is a separately presented cushion more specifically provided for in subheading 9404, HTSUS.

The applicable subheading for the headrest cushion will be 9404.90.2000, 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 any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 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 above subheading is not a textile category designation. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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.


Robert B. Swierupski

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