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NY 807912




March 29, 1995

CLA-2-94:S:N:N6:349 807912

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8522; 6307.90.9989

Mr. Bryce Haynes
The Bibb Company
P.O. Box 4207
Macon, Georgia 31208

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an infant's comforter and bumper pads from Mexico; Article 509.

Dear Mr. Haynes:

In your letter dated March 1, 1995 you requested a ruling on the status of an infant's comforter and crib bumper from Mexico under the NAFTA.

You submitted samples of a comforter and bumper pads. Both items are made of a woven blend of 50 percent cotton and 50 percent polyester fabric with a polyester filler. The comforter measures approximately 34 x 43 inches. The front portion is printed with polka-dots and an animal design while the back is printed with polka-dots. The bumper measures approximately 9 x 158 inches and has several textile tie strings to secure it to the crib. The edges are capped with blue woven fabric.

In the letter you mention that the fabric is made in the United States from originating materials. The polyester fiber batting is of Mexican origin. In Mexico the items are sewn and fabricated into the finished product.

The applicable tariff provision for the comforter will be 9404.90.8522, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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: other: other: quilts, eiderdowns, comforters and similar articles... with outer shell of man-made fibers. The general rate of duty will be 14.3 percent ad valorem.

The applicable tariff provision for the bumper pads will be 6307.90.9989, HTS, which provides for other made up articles, including dress patterns: other: other: other... other: other. The general rate of will be 7 percent ad valorem.

The comforter, being wholly obtained or produced entirely in the territory of Mexico and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 9.9 rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The bumper pads, being wholly obtained or produced entirely on the territory of Mexico and the United States, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 5.2 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

Sincerely,

Jean F. Maguire
Area Director

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