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January 20, 1999

CLA-2-94:RR:NC:TA:349 D86461

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Barbara O. Frennea
M.G. Maher & Company, Inc.
82 St. Michael St.
Mobile, AL 36602

RE: The tariff classification of a neck support cushion from China.

Dear Ms. Frennea:

In your letter dated January 4, 1999 you requested a classification ruling on behalf of Blue Ridge International Products Company.

The instant sample, identified as a “Safe Nap”, is a child’s neck support cushion. The outer surface is made from a 100 percent polyester knit fleece fabric. The fabric is stuffed with a polyester fiber fill. The cushion is tubular in shape. The ends of the cushion are made to resemble hands. The U-shaped cushion is placed around a child's neck in order to support the child's head and neck during traveling while the child is napping.

The applicable subheading for the back pillow 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 rate of duty 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,

Robert B. Swierupski
Director,

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