The tariff classification of a nap mat from China

N038283 September 24, 2008 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Debbie Mayard Hamco P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a nap mat from China Dear Ms. Mayard: In your letter dated September 8, 2008 you requested a classification ruling. The submitted sample is a nap mat. The outer shell of the mat is made from 100 percent cotton woven fabric. It stuffed with a 100 percent polyester filler. The edges are finished with a fabric binding. The rectangular mat measures 20 x 44 inches. A 32-inch square polyester knit fleece blanket is attached along one side. Affixed to the top edge of the mat is a pillow in the shape of a cupcake. This mat folds in thirds and is secured with a hook and loop fastener. There is a fabric handle attached to the back of the mat. The applicable subheading for the nap mat will be 9404.90.1000, 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 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 5.3 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 nap mat falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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