The tariff classification of a cushion from China

N142595 January 31, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Janet Pendris Hampton Direct, Inc. P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of a cushion from China Dear Ms. Pendris: In your letter dated January 5, 2011 you requested a classification ruling. The instant sample, identified as Swivel Cushion - Item # 69310, is a cushion. The cushion is comprised of an upper and bottom cushion attached to a central foam covered rotating metal disc by means of a hook and loop fasteners. One side of the outer shell of the upper cushion is made from 100 percent polyester fabric and the reverse side 100 percent polyamide fabric. One side of the outer shell of the bottom cushion is made from 100 percent polyamide fabric and the reverse side is made from a polyvinyl chloride coated fabric. Both cushions are filled with a solid piece of foam. The cushion measures approximately 15 inches in diameter. It works similar to a lazy susan rotating 360º. The applicable subheading for the 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 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