CLA-2-94:OT:RR:NC:N3:349
Mr. Darren Yokopenic
HSN
1 HSN Drive St.
St. Petersburg, FL 33729
RE: The tariff classification of pouffes from India
Dear Mr. Yokopenic:
In your letter dated November 19, 2009 you requested a tariff classification ruling.
The instant sample, identified as Item number JMAHSPF02, is a pouffe. The item is comprised of a shell with an inner stuffed bag. The outer shell is made from a woven fabric that is coated with polyurethane. The inner polyester woven bag is filled with “thermocol beads” (plastic foam spheres). The rounded cylinder shaped pouffe measures 16 inches high and 21 inches in diameter. This large cushion is used on the floor as a low seat.
The applicable subheading for the pouffe if the coated fabric outer shell is in chief weight cotton will be 9404.90.1000, 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: of cotton. The duty rate will be 5.3 percent ad valorem.
The applicable subheading for the pouffe if the coated fabric outer shell is in chief weight man-made fiber will be 9404.90.2000, HTSUS, which provides for 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 general rate of duty 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