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NY A87332




October 1, 1996

CLA-2-94:RR:NC:TP:349 A87332

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Marie Knight
Phoenix International
28466 Highland
Romulus, MI 48174

RE: The tariff classification of a shopping cart cushion from China.

Dear Ms. Knight:

In your letter dated August 29, 1996 you requested a classification ruling on behalf of United Industrial Trading Corp. The instant sample is a shopping cart cushion. The outer shell of this cushion is made of nylon woven fabric, which is stuffed with a solid piece of plastic foam. The main section of the cushion measures approximately 12 x 24 inches and is secured to a shopping cart by means of a hook and loop closure. There is also a safety belt used to secure the child to the seat. Included also is a yellow drawstring bag designed to fit and store the rolled up cushion.

The applicable subheading for the shopping cart cushion will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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 duty rate will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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 212-466-5854.

Sincerely,

Roger J. Silvestri
Director

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