The tariff classification of a Snore Wedge from Canada

N243239 July 2, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.9522 Mr. Stan Klebanoff Stage 5 Innovations Inc. 16 Coldwater Rd. Floor 2 Toronto, ON M3B 1Y7 Canada RE: The tariff classification of a Snore Wedge from Canada Dear Mr. Klebanoff: In your letter dated June 12, 2013 you requested a tariff classification ruling. The submitted sample is identified as a Snore Wedge. It is placed between two sleeping people to act as a barrier to reduce sound of snoring. The Snore Wedge is made from multiple layers of polyurethane foam with a middle layer of mass loaded vinyl. The outer cover is made from a quilted fabric composed of a 100 percent polyester woven fabric face, a middle layer of polyester fiber fill and a non-woven polyester inner layer. The three layers are heat bonded together in a diamond pattern. The Snore Wedge which measures 15 x 20 inches is 8 inches at the base tapering to 3 inches at the top. You have indicated that the primary purpose is for sound blocking but it could be used secondarily as a pillow. The applicable subheading for the Snore Wedge will be 9404.90.9522, 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: other: other…with outer shell of man-made fibers. The general rate of duty will be 7.3 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