CLA-2-94:OT:RR:NC:N3:349
Ms. Melinda Sumner
Pier 1 Imports
100 Pier 1 Place
Fort Worth, TX 76102
RE: The tariff classification of pouffes from India
Dear Ms. Sumner:
In your letter dated February 10, 2012 you requested a tariff classification ruling.
You will be importing items referred to as pouffes (Sample #1 VIN ML34-A, Sample # 2 VIN ML-33B and Sample # 3 VIN ML-13). Pictures of the pouffes instead of samples were submitted with your request. The outer shell of Sample # 1 and Sample # 2 are made from a patchwork viscose woven fabric. Both of these floor cushions contain a polyester filling. Sample # 1 is square in shape and measures 22 x 22 inches x 8 inches in height. Sample # 2 is round in shape and measures 24 inches in diameter and 12 inches in height. The outer shell of Sample # 3 is made from a cotton woven fabric. It contains a polyester filling/batting. This cylindrical shaped pouffe measures 18 x 18 inches and 14 inches in height.
In your letter you suggest classification of the instant pouffes under subheading 9401.80.6028, HTSUS, as seats (other than those of heading 9402). Pouffes are specifically listed in the tariff as an example of items classifiable in heading 9404, HTSUS. The instant items are large cushions used on the floor as a low seat. They are of the same class or kind of items falling within heading 9404, HTSUS.
The applicable subheading for the Sample # 3 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 Sample # 1 and Sample # 2 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,
Thomas J. Russo
Director
National Commodity Specialist Division