The tariff classification of rail car impact shock pillows from China.
Issued October 21, 2008 by U.S. Customs and Border Protection.
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
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