The tariff classification of an infant’s padded seat cushion from Philippines

N049562 January 29, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Werner Lotz Burley Design, LLC 4020 Stewart Rd. Eugene, OR 97402 RE: The tariff classification of an infant’s padded seat cushion from Philippines Dear Mr. Lotz: In your letter dated January 14. 2009 you requested a tariff classification ruling. The submitted sample, identified as Item number 960058 – Accessory, Baby Snuggler, is an infant’s padded seat cushion. The outer shell of the cushion is made from polyester fabric. It is stuffed with polyurethane foam. Affixed to the sides are plastic buckles. The back of the cushion features a strip of hook and loop fastener along each side. There are various cutouts through which seat restraints will protrude. The infant padded seat cushion is designed to fit a bicycle trailer when the trailer is used with a stroller/jogger attachment. The applicable subheading for the padded seat 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/. 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