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NY B88091




August 27, 1997

CLA-2-94:RR:NC:TA:349 B88091

CATEGORY:CCLASSIFICATION

TARIFF NO.: 9404.90.1000

Mr. Joel Kammerman
JBR Enterprises
2600 Thimens Boulevard
Suite 706
St. Laurent, Quebec
Canada H4R 2L2

RE: The tariff classification of car seat cover and a headrest from Canada.

Dear Mr. Kammerman:

In your letter dated July 30, 1997 you requested a tariff classification ruling.

The submitted samples include a car seat or stroller cushion, a separate cover and a headsupport. The infant's cushion is contoured to fit a infant's car seat or stroller. The cushion's outershell is made from 100 percent cotton woven fabric with a polyester filler. It also has an inner lining of a napped woven fabric. There are various cutouts through which seat restraints will protrude. The separate cover is made of the same three layer construction as the cushion. It is attached to the front of the cushion by a zipper. When zippered together the cushion and cover resemble an infant's bunting. The headrest is comprised of a panel with a tubular piece sewn to the top portion. It measures approximately 9 x 16-1/2 inches.

The applicable tariff provision for the car seat and stroller cushion, cover and the headsupport will be 9404.90.1000, 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: of cotton. The general rate of duty will be 5.8 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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