The tariff classification of cushions from China

N037428 September 16, 2008 CLA-2-94:OT:RR:E:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of cushions from China Dear Mr. Crago: In your letter dated August 4, 2008 you requested a classification ruling. You will be importing cushions identified as “Christmas Decorative Cushion” Item number A072BA02192. A photo the cushions was submitted with your request. The outer shell of the cushions will be made from 100 percent polyester fabric. They will be stuffed with polyester filling. The face of the cushions will be available in four designs that include a Santa with the words “Ho Ho Ho” underneath, Snowman with the word “Noel” underneath, Christmas tree with the word “Joy” along the side and gift box with the word “Hope” above it. All of the cushions will measure 12 inches square. Although they present a decorative appearance these cushions are fully functioning pillows. They are sufficient in size and stuffing to be capable of providing support. The applicable subheading for the cushions 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/. Subheading 9404.90.2000, HTSUS is not assigned 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division