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NY N011922

June 18, 2007



TARIFF NO.: 9404.90.2000

Susie Koo
7711 Hayvenhurst Avenue
Van Nuys, CA 91406

RE: The tariff classification of a cushion China

Dear Ms. Koo:

In your letter dated May 25, 2007 you requested a classification ruling.

The submitted sample identified as, “Tuff Pad”, is a multiple use cushion. The outer shell is made from man-made fiber woven fabric. It is filled with solid plastic foam. The cushion features dual handles, shoulder strap, dual strap closure, storage pockets, four zipper compartments, elastic support band, hook and loop fasteners and a removable utility bag. The cushion has multiple uses for example a back cushion, seat cushion, knee cushion or elbow cushion.

You suggest that the “Tuff Pad” is classifiable under subheading 6307.90, as other made up textile article. However, the item is more specifically provided for as a cushion in heading 9404, HTSUS.

The applicable subheading for the 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 does not have 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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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