The tariff classification of a cushion from China
Issued September 24, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
The submitted sample is a “Naughty Monster Stuffed Time Out Mat.” The cushion is comprised of a cover and removable pillow form. The cover is made from polyester knit pile fabric. The removable pillow form is filled with a polyester filler. The back of the cover contains an overlapping flap with a hook and loop closure. The front of the cushion is designed to resemble the face of a comical monster with embroidered eyes, grin, spot and teeth. The circular cushion measures approximately 19 x 20 inches. The cushion also features ears, horns and tufts of “hair” sewn into the side seams. An electric timer is inserted into a pocket formed in one ear. The cushion and timer are used together to give a child a “time out.” The child sits on the cushion and the timer is set for the length of the “time out” period. The cover and cushion are considered a composite article.
Full text
N038418 September 24, 2008 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a cushion from China Dear Ms. Mayard: In your letter dated September 8, 2008 you requested a classification ruling. The submitted sample is a “Naughty Monster Stuffed Time Out Mat.” The cushion is comprised of a cover and removable pillow form. The cover is made from polyester knit pile fabric. The removable pillow form is filled with a polyester filler. The back of the cover contains an overlapping flap with a hook and loop closure. The front of the cushion is designed to resemble the face of a comical monster with embroidered eyes, grin, spot and teeth. The circular cushion measures approximately 19 x 20 inches. The cushion also features ears, horns and tufts of “hair” sewn into the side seams. An electric timer is inserted into a pocket formed in one ear. The cushion and timer are used together to give a child a “time out.” The child sits on the cushion and the timer is set for the length of the “time out” period. The cover and cushion are considered a composite article. The applicable subheading for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate 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/. Subheading 9404.90.2000, HTSUS is not assigned a textile category designation. 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. 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
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