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The tariff classification of a cushion from China and Pakistan.
Issued April 29, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 896513 (April 29, 1994)
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
You submitted photographs of an item identified as a Portable Folding Bed. This item is considered a cushion. The cushion is comprised of a piece of plastic foam which will be covered with either a nylon or cotton woven fabric. The item can be folded and has two handles and straps with a plastic buckle. The cushion will be imported in various sizes including 121 x 61 centimeters, 182 x 61 centimeters and 182 by 71 centimeters. All cushions are 4.5 centimeters thick.
CBP rationale
The applicable subheading for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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.
Full text
NY 896513 April 29, 1994 CLA-2-94:S:N:N6:349 896513 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. M.H. Bymin Bridgecreek International, Inc. 9039 Bolsa Suite 312 Westminster, California 92683 RE: The tariff classification of a cushion from China and Pakistan. Dear Mr. Bymin: In your letter dated March 24, 1994, received by this office on April 5, 1994, you requested a tariff classification ruling. You submitted photographs of an item identified as a Portable Folding Bed. This item is considered a cushion. The cushion is comprised of a piece of plastic foam which will be covered with either a nylon or cotton woven fabric. The item can be folded and has two handles and straps with a plastic buckle. The cushion will be imported in various sizes including 121 x 61 centimeters, 182 x 61 centimeters and 182 by 71 centimeters. All cushions are 4.5 centimeters thick. The applicable subheading for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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. Currently there is no category designation assigned to 9404.90.2000, HTS. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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