The tariff classification of a portable seat cushion from China.

 N307811 December 12, 2019 CLA-2-71:OT:RR:NC:N4:463 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 9903.88.15 Chen Chen Liu Allstar Marketing Group 2 Skyline Drive Hawthorne, NY 10710 RE: The tariff classification of a portable seat cushion from China. Dear Ms. Liu: This is in response to your request dated November 20, 2019, regarding the tariff classification of a portable seat cushion from China. A sample and descriptive literature were received. The article identified as “The Perfect Cushion” is a quasi-rectangular cushion with rounded corners, a tailbone cutout and a small carrying handle. It measures approximately 17” (W) x 13” (D) x 2 ¾” (H). The interior is composed of a gel pouch sandwiched between two layers of foam. The exterior is composed of a polyester knit fabric, a soft fleece top, a micro-dotted non-slip bottom and a zipper. The applicable subheading for The Perfect Cushion is 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mattress supports; articles of bedding and similar furnishings (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 rate of duty is 6% ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9404.90.2000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9404.90.2000, HTSUS, listed above.   The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 the 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, contact National Import Specialist Seth Mazze at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division