The tariff classification of guitar strap pad from China

N016676 September 13, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Dennis Heck Yamaha Corporation of America 6600 Orangethorpe Avenue P.O. Box 6600 Buena Park, CA 90620-6600 RE: The tariff classification of guitar strap pad from China Dear Mr. Heck: In your letter dated Aug. 29, 2007, you requested a tariff classification ruling. The sample which you submitted is being returned as requested. You submitted a sample of the Yamaha AirCell Strap Pad. It slides onto any strap of a musical instrument, case, bag, luggage, etc. The air cell referred to is each individual cushion on the underside (resting on the shoulder) of the pad. The pad contains three rows of such cells, with twelve in each row. The pad is made of woven textile fabric with two layers of 1/4" foam. The top piece of fabric is itself composed of two layers of plastic-coated fabric; the plastic sides are, we presume, heat-sealed together, trapping and sealing air in the cells, creating the cushion effect. The applicable subheading for the Yamaha AirCell Strap Pad will be 6307.90.9889, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You suggest classification in the provision for other articles of plastics in subheading 3926.90.9980, HTSUS. You cite Headquarters ruling HQ 081923, dated Dec. 1, 1988, as precedent. However, the shoulder cushion of that ruling was actually composed of plastic foam covered in textile and the essential character of the item was determined to be the plastic foam. Although the AirCell Strap Pad contains two thin layers of foam, the cells provide the bulk of the cushioning and they are composed of plastic-coated textile fabrics filled with air. The essential character is imparted by the textile fabric. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division