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NY A85689


August 11, 1996

CLA-2-94:RR:NC:TA:349 A85689

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 an infant car seat cushion infant head support cushion and neck support cushion from China.

Dear Ms. Van Den Broeke:

In your letter dated May 6, 1996 you requested a classification ruling on behalf of Germton Enterprises, Ltd.

The submitted sample, identified as "RightFit", is an infant car seat stroller cushion. The outershell is made form a woven blend of 65 percent polyester and 35 percent cotton fabric. It is filled with a polyester filler. The woven fabric is printed with bears. This item measures approximately 14 x 21 inches and contoured in the form of a seat. The top portion has a removable tubular edge which is also stuffed. It has two slots on each side and the bottom with a snap closure through which restraints will presumably protrude.

The head support cushion, referred to as "2-Stage Head Support", will be used in an infant's car seat or carrier. The outershell will be from 65 percent polyester and 35 percent cotton woven fabric which is printed in a blue and white polka dot pattern. This cushion is rectangular in shape and is stuffed with a polyester fiber fill. The top portion has a tubular edge which is also stuffed. The item measures approximately 11 inches by 23 inches. It has two slots on each side with a snap closure and an opening at the bottom through which restraints will presumably protrude.

The third item, identified as "Neck Support", is an infant neck support cushion. The front layer is made from a woven blend of 65 percent polyester and 35 percent cotton and the back layer is made from a knit blend of 65 percent cotton and 35 percent polyester fabric. The fabric is stuffed with a polyester fiber fill. The woven fabric is printed in navy blue and white polka dot pattern. It is tubular in shape and measures approximately 7 inches by 8-1/2 inches. This neck support is placed around a baby's neck while the child is napping in a car or portable chair to support the baby's head and neck comfortably during the napping period.

The applicable subheading for the car seat cushion and the infant head and neck 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.

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,


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