The tariff classification of a beach pad from China

N237856 February 26, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Michael Roldan Howard Hartry, Inc. 727 West Capitol Drive San Pedro, CA 90731 RE: The tariff classification of a beach pad from China Dear Mr. Roldan: In your letter dated January 16, 2013 you requested a tariff classification ruling. The submitted sample consists of a 24 inch wide, 6 inch diameter neck roll attached to a 24 x 65 inch pad. They are attached by means of hook and loop fasteners. The neck roll is filled with a solid piece of plastic foam and has a zipper opening. The pad contains numerous thin plastic foam cylinders that measure approximately ¾ x 24 inches. Although referred to as quilted, the pad appears to be made form a compound fabric or double cloth woven to create tubes in which the foam cylinders are inserted. You indicate that the imported pads will be made from a polyester fabric. The item can be rolled up and secured with self-fabric straps and a carry strap. The applicable subheading for the pad 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