The tariff classification of cushions from China

N114484 July 27, 2010 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Mr. William R. Wratschko Customs Clearance International Inc. 880 Apollo St. #334 El Segundo, CA 90245 RE: The tariff classification of cushions from China Dear Mr. Wratschko: In your letter dated July 9, 2010 you requested a classification ruling on behalf of Kristine Louise Hart DBA Royal Riding & Acc. You will be importing seat pads or cushions. Samples of the cushions were not submitted with your request. As per the information provided in your website the cushions are comprised of a cover and removable cushion form. One version of the cover will be made from a neoprene fabric. The second version of the cover will be made from what you state is sheepskin. The covers contain a zipper closure at one end. The removable cushion form is stated to be made from ¾ inch molded gel with foam insulation on either side, topped with ¼ inch memory foam. Based on the information provided on your website, the cushions will be available in 8 x 17 inch, 16 x 12 inch, 14 x 11 inch, 12 x 12 inch and 7 x 11 inch sizes. The cover and cushion are considered a composite article. In your letter you believe that the seat cushions are classified heading 9401, HTSUS, as parts of seats. The instant items are separately presented cushions classifiable in heading 9404, HTSUS. As per note 3(b), Chapter 94, HTSUS, goods described in heading 9404, entered separately, are not to be classified in heading 9401, 9402 or 9403 as parts of goods. The applicable subheading for the cushions 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/. 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