The tariff classification of cushion from China.
Issued October 25, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The submitted sample, item #52700, is a cushion. The top portion of the cushion is made from multi-color leather patchwork. The back is made from man-made fiber knit fabric. It is filled with plastic sponge/foam. The cushion measures approximately 15 ¾ inches square.
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 L88099 October 25, 2005 CLA-2-94:RR:NC:N3:349 L88099 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Francine Marcoux Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of cushion from China. Dear Ms. Marcoux: In your letter dated October 6, 2005 you requested a classification ruling. The submitted sample, item #52700, is a cushion. The top portion of the cushion is made from multi-color leather patchwork. The back is made from man-made fiber knit fabric. It is filled with plastic sponge/foam. The cushion measures approximately 15 ¾ inches square. 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 category designation and items therein are not subject to quota or visa requirements. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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