The tariff classification of a neck support cushion from China

N013794 July 11, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Philip Liang International Logistics Services, Inc. 343 North Oak Street Inglewood, CA 90302 RE: The tariff classification of a neck support cushion from China Dear Mr. Liang: In your letter dated June 28, 2007, you requested a tariff classification ruling on behalf of your client, Prorace Products. You submitted a picture of the item in question. Your letter describes it as a helmet or neck support for a race car driver. It is constructed of a piece of foam wrapped in fire-retardant cotton fabric; the fabric on some models is knit and on others it is woven. The item wraps around the neck and fastens in front with hook-and-loop fastener strips. No dimensions were specified. The applicable subheading for the neck support cushion will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division