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NY N003327




November 24, 2006

CLA-2-94:RR:E:NC:N3:349

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Cory C. Colson
Hyperion Innovations Inc.
1750 112th Ave NE, Suite C100
Bellevue, Washington 98004

RE: The tariff classification of seat cushion from China

Dear Mr. Colson:

In your letter dated November 15, 2006 you requested a tariff classification ruling.

You will be importing, a seat cushion, referred to as the “ColdHeat Cordless Heated Seat Cushion”. A picture with information on the item was submitted with your request. The item is comprised of a cushion with a removable textile cover. The cushion is made from polyurethane foam. The cover is made from man-made fiber fabric. One end of the cushion has a handle. The cushion includes a rechargeable battery pack. You state that the cordless heated seat cushion can be used for watching sports outdoors, fishing, hunting, camping, in the car or at the office.

The applicable subheading for the seat 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 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,

Robert B. Swierupski
Director,

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