The tariff classification of a mat from China, Hong Kong or Taiwan

N035180 August 20, 2008 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Edith Tolchin EGT Global Trading P.O. Box 231 Florida, New York 10921 RE: The tariff classification of a mat from China, Hong Kong or Taiwan Dear Ms. Tolchin: In your letter dated August 5, 2008 you requested a classification ruling on behalf of Tady Tote LLC. The submitted sample, identified as “Tady Tote”, is a combination cushioned mat and blanket. The outer shell of one side of the mat is made from 100 percent cotton woven fabric. The reverse side is a lining made from man-made fiber. It is stuffed with a polyester batting. The circular shaped mat is made to resemble a bear shape. The blanket is also bear shaped. It is made from 100 percent polyester knit fleece fabric. The blanket is attaches to the mat by means of hook and loop fasteners. Both the mat and blanket fold up to form a carry bag. The carry bag features a shoulder strap. The “Tady Tote” is considered a composite good. The essential character of the item is provided by the mat. The applicable subheading for the “Tady Tote” will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: of cotton. The duty rate will be 5.3 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/. The “Tady Tote” falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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