The tariff classification of a textile foam stress relieving product from China

N304633 June 28, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Dianne Romano GotFury, LLC 22 North Durkee Lane East Patchogue, NY 11772 RE: The tariff classification of a textile foam stress relieving product from China Dear Ms. Romano: In your letter dated May 7, 2019 and your follow up letter dated June 1st, 2019, you requested a tariff classification ruling. The sample will be returned. You submitted a sample and detailed description of an item you describe as “Fury Foam.” The Fury Foam is constructed from a coated fabric that covers compressed polyester batting, measuring 18 inches squared and 2 inches thick. The top of the product has a tapered edge with metal grommets. It also has four pieces of sticky back hook and loop tabs attached to the corners. The product is meant to hang or attach to a wall, and be used primarily for online gamers to punch or throw their video controllers, mouse or gaming devices to, when they need to obtain relief from the stress of losing. You suggest the Fury Foam should be classified under subheading 9506.91 Harmonized Tariff Schedule of the United States (HTSUS) which provides for articles and equipment for general physical exercise, gymnastics or athletics; parts and accessories thereof. We disagree. This product does not belong to a class of merchandise which is principally used as athletic equipment. There is no specific heading for the Fury Foam and it meet the definition of a “made up” textile article according to the terms of Note 7 to Section XI, HTSUS. The applicable subheading for the Fury Foam will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 https://hts.usitc.gov/current. 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, please contact National Import Specialist Adleasia Lonesome via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division