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NY B89264




October 1, 1997

CLA-2-94:RR:NC:TA:349 B89264

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Teresa Wolven
Expeditors International of Washington, Inc. 601 North Nash Street
El Segundo, CA 90245

RE: The tariff classification of infant head support cushions from China.

Dear Ms. Wolven:

In your letter dated September 4, 1997 you requested a classification ruling on behalf of Noel Joanna, Inc.

You submitted three different types of head supports, the "Deluxe Infant Head Rest", "Two-In-One Head Support" and "Double Head Support". The front portion of the "Deluxe Infant Head Rest" is made from 100 percent polyester terry fabric. The back portion is made from 65 percent polyester and 35 percent cotton woven fabric. It is rectangular in shape and is stuffed with a polyester fiber fill. The top portion has a tubular edge which is also stuffed. There are two slots on each side with hook and loop type closures and an opening at the bottom through which restraints will presumably protrude.

The front portion of the "Two-In-One Head Support" is made from 100 percent polyester terry knit fabric. The back portion is made from 65 percent polyester and 35 percent cotton woven fabric. The support is stuffed with a polyester fiber fill. The fabric is hunter green in color and the cushion is rectangular in shape. The top portion of the item has extend edges which are stuffed forming wings. It has slots on each side with a hook and loop type closure and an opening at the bottom through which restraints will presumably protrude. This item can be used in an infant seat, car seat, swing and stroller.

The front portion of the "Double Head Support" is made from 65 percent polyester and 35 percent cotton knit fabric and the back portion is made from 65 percent polyester and 35 percent cotton woven fabric. It has the same features as the "Deluxe Infant Head Rest" with the exception of an additional removable tubular edge. This item is designed for preemies and infants to support a baby's head in infant carriers, car seats, strollers and swings. All three samples are being returned.

The applicable subheading for all of the infant head support cushions 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 of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishing: 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.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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,

Robert B. Swierupski
Director,

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