The tariff classification of a cushion from China.
Issued January 28, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The instant cushion is designed to be used by hunters. Its main purpose is to provide a seating or a kneeling area during hunting. The outer shell of the cushion is made from woven man-made fibers filled with a solid piece of plastic foam. The fabric on the front portion is printed with a camouflage pattern. The back is a solid black. The cushion measures approximately 22 x 24 inches. It features a slot in the center, three small pockets on the front portion and two hook and loop fasteners. The slot permits easy portage by folding the seat cushion in half so that it straddles either side of the hunter’s gun-case. As requested the cushion is being returned.
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 D86709 January 28, 1999 CLA-2-94:RR:NC:TA:349 D86709 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. Tim Parsons Parsons Trading Five Thunderbird Drive Ignacio, CA 94949-5883 RE: The tariff classification of a cushion from China. Dear Mr. Parsons: In your letter dated December 24, 1998 you requested a tariff classification ruling. The instant cushion is designed to be used by hunters. Its main purpose is to provide a seating or a kneeling area during hunting. The outer shell of the cushion is made from woven man-made fibers filled with a solid piece of plastic foam. The fabric on the front portion is printed with a camouflage pattern. The back is a solid black. The cushion measures approximately 22 x 24 inches. It features a slot in the center, three small pockets on the front portion and two hook and loop fasteners. The slot permits easy portage by folding the seat cushion in half so that it straddles either side of the hunter’s gun-case. As requested the cushion is being returned. 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. Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Country of origin of certain pillows; Section 301 Measures
The tariff classification of an owl-shaped decorative pillow made in China
The tariff classification, United States Mexico Canada Agreement (USMCA) applicability, country of origin, and marking of bed pillows
The tariff classification and country of origin of five polyurethane foam seat pieces
The tariff classification of a neck pillow from China
The country of origin of three decorative pillows
Classification of a beaded accent pillow from India
The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China
Country of origin and Section 301 trade remedy determination for pillows.
The tariff classification of children’s neck pillow and throw sets from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →