The tariff classification of a cushion from China

N242347 June 11, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Rene Kussmann Miles Kimball Company 250 City Center Oshkosh, WI 54906 RE: The tariff classification of a cushion from China Dear Ms. Kussmann: In your letter dated April 25, 2013 you requested a tariff classification ruling. The submitted sample, identified as a "Swivel Seat Cushion", is comprised of a cushion which is attached to a swivel mechanism. The outer shell of the cushion is made from a Sherpa like man-made fiber knit pile fabric. It is filled with a solid piece of foam. The cushion is attached to a circular piece of plywood that features a swivel mechanism. Attached to one side of the swivel mechanism is a strap with a plastic buckle. The cushion measures approximately 14.5 inches in diameter. The stated use of this cushion is to provide easy access into and out of a car while preventing strain to your back and hips. 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 rate of duty 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