CLA-2-71:OT:RR:NC:N4:463
Andrew Prestel
Senior Logistics Analyst
Arden Companies
30400 Telegraph Rd., Ste. 200
Bingham Farms, MI 48025
RE: The tariff classification of a polyurethane-foam cushion insert from China.
Dear Mr. Prestel:
This is in response to your request dated August 28, 2019, regarding the tariff classification of a polyurethane-foam cushion insert from China. A sample and descriptive literature were received.
The article identified as “FOAM007-11” is composed of three sheets of polyurethane foam in two densities that have been bonded together and cut into a rectangular piece measuring 20.5” x 20.75” x 3.5” and sewn into a non-woven 100% polypropylene fabric outer shell to form a furniture cushion inner.
You assert classification of the subject merchandise to be within subheading 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the FOAM007-11 is 9404.90.2000, 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