The tariff classification of a pouffe and cushions from China

N245383 September 12, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Suzanne Lagay-Kay Franco Manufacturing Co., Inc. 555 Prospect Street Metuchen, NJ 08840-2293 RE: The tariff classification of a pouffe and cushions from China Dear Ms. Kay: In your letter dated August 16, 2013 you requested a tariff classification ruling. You submitted samples of a pouffe and two cushions. The sample, identified as a Cube Bean Bag Cushion, is more akin to a pouffe. The outer shell is made from a 100 percent polyester woven printed fabric. It is completely filled with Styrofoam beads. The top edge has a piping trim. The cube shaped pouffe measures approximately 12 x 12 inches and 12 inches in height. This cushion is used on the floor as a low seat. The second sample and third samples are referred to as the Circle Floor Cushion and the Square Floor Cushion. Both are comprised of an outer shell made from 100 percent polyester woven printed fabric. They are stuffed with a polyester fill. The circular cushion measures approximately 15 inches in diameter. The square cushion measures approximately 16 x 16 inches. Both cushions are approximately 5.5 inches in height. The applicable subheading for the pouffe and cushions 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 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, Myles B. Harmon Acting Director National Commodity Specialist Division