The tariff classification of a car seat cushion from China

N168775 June 17, 2011 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Jane Jewett Talus Corp. 470 Riverside Street Portland, Maine 04103 RE: The tariff classification of a car seat cushion from China Dear Ms. Jewett: In your letter dated May 23, 2011 you requested a classification ruling. The instant sample is identified as a Heated Car Seat Cushion. The face side of the outer shell is made from 100 percent polyester knit fabric. The back of the outer shell is made from a non-woven man made fiber fabric. It is filled with plastic foam. Two elastic straps are sewn along the top edge and an elastic hook on the bottom. The straps and hook secure the cushion to the car seat. The cushion contains an interior heating element with a cord, switch and plug. The applicable subheading for the cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which 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: 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