10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of rail car impact shock pillows from China.
Issued October 21, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N040356 (October 21, 2008)
Tariff classification
HTS codes: 3926.90.9980
Headings: 3926
Product description
The impact shock pillows are damage prevention products for use in railway cars to absorb the shock of impacts. The shock pillow consists of a textile fabric shell, measuring approximately 114 inches in length and 14 inches in width, containing two or more “pillow” type areas that are filled with high density polyethylene plastic beads. Some of these products include plastic foam to provide additional cushioning against impacts. The shock pillows, which have metal hooks at the top, are designed to be hung at the sides of rail cars against the bulkheads. You suggest classification in heading 6307, which provides for other textile articles. However, the essential character of the impact shock pillows is provided by the plastic beads and plastic foam, which absorb the shock. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the impact shock pillows will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other.
Full text
N040356 October 21, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Annabelle Dunford W.F. Whelan Co. P.O. Box 74613 Romulus, MI 48174 RE: The tariff classification of rail car impact shock pillows from China. Dear Ms. Dunford: In your letter dated October 1, 2008, on behalf of JLF LLC, you requested a tariff classification ruling. A sample was provided with your letter. The impact shock pillows are damage prevention products for use in railway cars to absorb the shock of impacts. The shock pillow consists of a textile fabric shell, measuring approximately 114 inches in length and 14 inches in width, containing two or more “pillow” type areas that are filled with high density polyethylene plastic beads. Some of these products include plastic foam to provide additional cushioning against impacts. The shock pillows, which have metal hooks at the top, are designed to be hung at the sides of rail cars against the bulkheads. You suggest classification in heading 6307, which provides for other textile articles. However, the essential character of the impact shock pillows is provided by the plastic beads and plastic foam, which absorb the shock. The sample is being returned as you requested. The applicable subheading for the impact shock pillows will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
More rulings on the same tariff codes
Protest and Application for Further Review No 3005-15-100038; Classification of “Acupressure Massage Mat” encasements
-task the various Railblaza accessories into a single port. The port features a slide locking mechanism that permits the user to mount, lock and remove the Railblaza accessory in place on the hull of a vessel. All of the accessories are constructed of plastic materials.
The tariff classification of a hospital patient care set from China
Revocation of NY 888345, dated August 10, 1993, NY C84082, dated February 27, 1998, and NY 885120, dated May 12, 1993. Tariff classification of an anti-theft device with an ink cartridge.
The tariff classification of a plastic scrapbook storage case from China
The tariff classification of Sweet Ink Tattoo Kit from China
The tariff classification of plastic geogrids from China.
The tariff classification of plastic heat shrink tubing from China
The tariff classification of plastic color coding identifier parts from Germany
The tariff classification of a hair kit from China
Follow N040356
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.