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NY B84642




May 14, 1997

CLA-2-63:RR:NC:TA:349 B84642

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Donna Van Den Broeke
Kamino International Transport, Inc.
514 Eccles Avenue
South San Francisco, California 94080

RE: The tariff classification of a pillow and cushions from China.

Dear Ms. Van Den Broeke:

In your letter dated April 14, 1997 you requested a classification ruling.

You submitted three samples a referred to as "Pregnancy Pillow", "Prop-A-Baby" and "Prop-A-Bye Baby Deluxe". The "Pregnancy Pillow" is made from a solid piece of polyurethane foam and is covered with cotton/polyester flannel fabric. The pillow measures approximately 11 x 12 inches. The plastic foam is in the form of a wedge.

The "Prop-A-Baby" and "Prop-A-Bye Baby Deluxe" are cushions used to position an infant on their side or back. The "Prop-A- Baby" is composed of two triangular shaped cushions. These solid polyurethane foam cushions are covered with a cotton/polyester flannel fabric. A piece of the fabric extends out from the larger cushion. Through the use of hook and loop fasteners, the smaller cushion is positioned on this base fabric. The "Prop-A-Bye Baby Deluxe" similar to the above cushion with the exception that the triangular cushions are the same size and that one of them has a pocket. An audio unit that plays recorded sounds of the womb is placed in the pocket.

The applicable subheading for the three items 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: of cotton. The duty rate will be 5.8 percent ad valorem.

Presently, the above subheading is not assigned a textile category and products therein are not subject to the 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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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