CLA-2-94:OT:RR:NC:N3:349
Mr. Anthony LoPresti
S.J. Stile Associates LTD
181 South Franklin Ave.
Valley Stream, NY 11581
RE: The tariff classification of a cushion from China
Dear Mr. LoPresti:
In your letter dated January 14, 2013 you requested a tariff classification ruling.
The submitted sample, identified as Item # 72020 Plush Animal Product, is a cushion. The outer shell is made from 100 percent knit fabric. One side is a cut pile while the reverse is a long pile. It is stuffed with a polyester fill. The oversized cushion measures 30 inches square. The long pile side of the cushion contains a whimsical depiction of an elephant’s head. The stuffed head has embroidered and appliquéd features, a stuffed trunk and floppy ears.
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,
Thomas J. Russo
Director
National Commodity Specialist Division