The tariff classification of a canvas welding pillow from China.

N255362 August 13, 2014 CLA-2-94:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Erma Tarkington Marisol International 612 Hanger Lane, Suite 235 Nashville, TN 37217 RE: The tariff classification of a canvas welding pillow from China. Dear Ms. Tarkington: In your letter dated July 17, 2014, on behalf of Wekdas Inc., you requested a tariff classification ruling. Literature and photos were submitted. Item number 44-7910 is identified as a Canvas Welding Pillow by Arc KnightTM. The 24 oz. pillow is stuffed with scrap material of cotton and polyfoam, and has a heat and flame resistant canvas covering. There is a leather handle that is attached to the pillow for ease of carrying. This item is placed on the ground to provide welders with comfortable working conditions. The applicable subheading for the canvas welding pillow 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% 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 Neil H. Levy at E-mail address: neil.h.levy@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division