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The tariff classification of a cushion from China.
Issued March 14, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M80555 (March 14, 2006)
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
You will be importing a cushion identified as Black Patchwork Leather Seat Cushion #52702. A picture of the cushion was included with your request. The face of the cushion is made from lambskin patchwork leather and the back is made from EVA. The cushion is filled with a plastic sponge. The cushion measures 15 ¾ inches square.
CBP rationale
The applicable subheading for the cushion 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 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 M80555 March 14, 2006 CLA-2-94:RR:NC:N3:349 M80555 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 a cushion from China. Dear Ms. Marcoux: In your letter dated February 23, 2006 you requested a tariff classification ruling. You will be importing a cushion identified as Black Patchwork Leather Seat Cushion #52702. A picture of the cushion was included with your request. The face of the cushion is made from lambskin patchwork leather and the back is made from EVA. The cushion is filled with a plastic sponge. The cushion measures 15 ¾ inches square. The applicable subheading for the cushion 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 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. 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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