The tariff classification of a beach mat from China

N057945 April 29, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Carly Deane CST, Inc. 3101 Yorkmont Road, Suite 1700 Charlotte, NC 28208 RE: The tariff classification of a beach mat from China Dear Ms. Deane: In your letter dated April 8, 2009 you requested a classification ruling on behalf of Revman International. The submitted sample is a cushioned beach mat (style name TH Beach Mat). It measures approximately 66 x 21.5 inches with an attached pillow. The face of the mat is made from 100 percent cotton printed fabric. The back is made from 100 percent polyester woven fabric. It is stuffed with a sheet of polyurethane foam. Quilt stitching extends through all three layers. The outer shell of the pillow is made from 100 percent cotton woven fabric. It is stuffed with a polyester filler. The pillow attached to the mat by means of buttons. The mat measures 21.5 x 66 inches. The cylindrical pillow measures 6 inches in diameter. The mat can be rolled up and carried by the attached shoulder straps. You suggest classification of the mat under subheading 9404.90.10, HTSUS, as a cushion of cotton. However, Customs and Border Protection has taken the position that it is the non-shredded foam filling that provides the essential character of a foam cushion rather than the outer textile surface. The applicable subheading for the cushioned beach mat 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 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: 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