CLA-2-94:OT:RR:NC:N4:433
David Gomez
World Exchange
11205 South La Cienega Boulevard
Los Angeles, CA 90045
RE: The tariff classification of Yakpads® from Taiwan.
Dear Mr. Gomez:
In your letter dated March 2, 2017, you requested on behalf of Luton Tex International, LLC, a tariff classification ruling. Illustrative literature and description were submitted.
Part number PS1 is identified on the website of “yakpads.com” as the Yakpads® “Paddle Saddle.” The “Paddle Saddle” [seat cushion] is 16 inches wide by 12 inches (front to back). The core material is gel, which has a top surface of soft Lycra® laminated to a Neoprene (synthetic rubber) seat surface with an underside of non-skid backing. Further information found on the website of “yakpads.com” indicates that only the seat pads are sold and that the plastic seats are not included on any orders. For purposes of this ruling, only the seat pad will be ruled upon.
Part number PS2 is identified on the website of “yakpads.com” as the Yakpads® “Paddle Saddle with Low Backrest.” The “Paddle Saddle with Low Backrest” [seat cushion] is 16 inches wide, by 12 inches (front to back) and has a backrest area of up to 7 inches high. The core material is gel, which has a top surface of soft Lycra® laminated to a Neoprene (synthetic rubber) seat surface with an underside of non-skid backing. Further information found on the website of “yakpads.com” indicates that only the seat pads are sold and that the plastic seats are not included on any orders. For purposes of this ruling, only the seat pad with low backrest will be ruled upon.
Part number PS3 is identified on the website of “yakpads.com” as the Yakpads® “Paddle Saddle with High Backrest.” The “Paddle Saddle with High Backrest” [seat cushion] is 16 inches wide, 12 inches (front to back) and has a backrest area ranging from 8 to 17 inches high. The core material is gel, which has a top surface of soft Lycra® laminated to a Neoprene (synthetic rubber) seat surface with an underside of non-skid backing. Further information found on the website of “yakpads.com” indicates that only the seat pads are sold and that the plastic seats are not included on any orders. For purposes of this ruling, only the seat pad with high backrest will be ruled upon.
Part number F1 is identified on the website of “yakpads.com” as the Yakpads® “Traditional Heel and Pegpadstm.” The “Traditional Heel and Pegpadstm” have a core material of gel, which has a top surface of Neoprene (synthetic rubber) laminated with a nylon reinforced covering; the underside of this product has a non-skid backing. Further information found on the website of “yakpads.com” indicates that this product is designed to fit particular types of foot braces, and is sold in pairs. For purposes of this ruling, only the Heel and Pegpadstm will be ruled upon.
Part number C1 is identified on the website of “yakpads.com” as the Yakpads® “Gel Filler Canoe Seat With Water Bottle.” The “Gel Filler Canoe Seat With Water Bottle” [seat cushion] is 16 inches wide by 12 inches (front to back), and has a built in water bottle holder that rests underneath the bench. The core material of the seat cushion is gel with permanent memory, which has a top surface of polypropylene laminated to a Neoprene (synthetic rubber) seat surface; the underside has a non-skid backing. The bottle for the bottle holder is not included with this product. Further information found on the website of “yakpads.com” under “Canoe Accessories” indicates that the bench is not included with the sale of the seat pad with bottle holder. For purposes of this ruling, only the seat pad with underneath the bench bottle holder will be ruled upon.
Part number F2 is identified on the website of “yakpads.com” as the Yakpads® “Kneeling Pads.” The “Kneeling Pads” each measure 6 inches by 6½ inches. The core material is gel, which has a Neoprene (synthetic rubber) top cover with polypropylene material; the underside of the kneeling pads each have a non-skid backing. Further information found on the website of “yakpads.com” under “Canoe Accessories” indicates that this product is sold independently from that of the “Gel Filler Canoe Seat With Water Bottle.”
For purposes of this ruling, we will review the “Kneeling Pads” independently from that of the “Gel Filler Canoe Seat With Water Bottle,” as well as put up together, the “Gel Filler Canoe Seat With Water Bottle” and “Kneeling Pads,” as a set for retail sale. The “Kneeling Pads” are a type of cushion and are classified in the category of bedding and similar furnishings. In the event that the “Gel Filler Canoe Seat With Water Bottle” and “Kneeling Pads” are sold as a set, we are of the opinion that each item has to be separately classified as the seat cushion and kneeling pads do not meet the requirements of a [set] for tariff purposes – see the Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS), General Rules of Interpretation of the Harmonized System, Rule 3 (b), X.
The applicable subheading for the “Paddle Saddle,” “Paddle Saddle with Low Backrest,” “Paddle Saddle with High Backrest,” “Traditional Heel and Pegpadstm,” “Gel Filler Canoe Seat With Water Bottle,” and “Kneeling Pads,” all being forms of various types of cushions, 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 rate of duty will be 6% 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 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 Neil H. Levy at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division