The tariff classification of a cushion from China

N042108 October 28, 2008 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Lorianne Aldinger Rite Aid P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a cushion from China Dear Ms. Aldinger: In your letter dated October 16, 2008 you requested a classification ruling. The submitted sample, identified as Item #9003389 “12.5 Inch Heart Plush,” is a cushion. The outer shell is made from 100 percent polyester knit pile fabric. It is stuffed with a polyester filler. The item is heart shaped. It measures approximately 11 x 12.5 inches and is 3.5 inches in thickness. A strip of corded piping has been inserted into the seam around the top edge of the cushion. The face will be embroidered with six different sayings that include “Be Mine,” “I Love You,” “Kiss Me,” “Truly Yours,” “I’m Yours,” and “Hug Me.” Although decorative in appearance this item is a fully functioning cushion. It is sufficient in size and stuffing to be capable of providing support. The applicable subheading for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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