The tariff classification of a cushion from Taiwan

N236247 December 21, 2012 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Lisa J. Perrier Superior Brokerage Services Inc. 1700 Wynne Ave St. Paul, MN 55108 RE: The tariff classification of a cushion from Taiwan Dear Ms. Perrier: In your letter dated December 6, 2012 you requested a tariff classification ruling on behalf of Cascade Health and Fitness LLC. The subject merchandise is a cushion. A sample of the cushion was not submitted. The outer shell of the cushion will be made from vinyl. It will be filled with foam. The cushion will measure 40 inches (H) x 20 inches (W). It will be used as a back cushion on a Chair Master Exercise Bike acting as a booster. 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, Thomas J. Russo Director National Commodity Specialist Division