The tariff classification of nap mat from China

N145055 February 18, 2011 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Hilda L. Fontecchio V. Alexander & Co. Inc. 110 Tyson Boulevard, Suite 202 Alcoa, TN 37701 RE: The tariff classification of nap mat from China Dear Ms. Fontecchio: In your letter dated January 24, 2011 you requested a classification ruling on behalf of Cocalo Inc. The submitted sample is identified as a Nap Mat. The outer shell of the mat is made from 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a polyester fill. Quilt stitching extends through all three layers. The rectangular mat measures 22 x 45 inches. A 30.5 x 36.5 inches polyester knit fabric blanket is sewn to the bottom edge of the mat. The edges of the mat and the blanket are finished with a fabric binding or capping. A monkey design is appliquéd and embroidered on the blanket. The mat may be rolled up and secured with a hook and loop strap. The item features a self carrying strap. The applicable subheading for the mat 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/. 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