The tariff classification of a pregnancy massage cushion from China.

N308681 January 23, 2020 CLA-2-71:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9903.88.15 Troy Clarke CBT International, Inc. 249 East Ocean Blvd, Ste. 650 Long Beach, CA 90802 RE: The tariff classification of a pregnancy massage cushion from China. Dear Mr. Clarke: This is in response to your ruling request on behalf of your client, Earthlite, LLC. Descriptive literature was received. The article you describe as a pregnancy massage cushion is a quasi-rectangular cushion used to support a pregnant woman undergoing a facedown massage. It measures 41" (L) x 21.5" (W) x 8" (H), and features belly and breast recesses, as well as a movable crescent-shaped face pillow. The pregnancy massage cushion is constructed of urethane foam covered in Dacron fabric. The applicable subheading for the pregnancy massage cushion is 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishings (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 is 6% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2000, HTSUS, unless specifically excluded, are subject to an additional 15% ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2000, HTSUS, listed above.   The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Seth Mazze at seth.mazze@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division