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March 24, 1999

CLA-2-94:RR:NC:TA:349 D88632

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. Richard J. Oates
Page & Jones, Inc.
52 N. Jackson Street
Mobile, Alabama 36601

RE: The tariff classification of a shopping cart cushion from China.

Dear Mr. Oates:

In your letter dated February 25, 1999 you requested a classification ruling.

You submitted a sample of Style #74014 “Shopping Cart Safety Seat”, which is a cushion to be used in shopping carts. It is comprised of a rectangular seat section which attaches to the a shopping cart seat by means hook and loop and tie strings. Sewn to the seat section is a portion that can be placed over the shopping cart handle bar. There is also a belt with hook and loop fastener that fits through the grates of the shopping cart seat encircling and securing the child. The outer shell of style #74014 is made from nylon fabric and it is stuffed with a foam filler. The edges are finished with polyester webbing. The article provides cushioning to the bottom and back of a child while sitting in a shopping cart or high chair, and the strap secures the child in the manner of a seat belt.

The applicable subheading for the style #74014 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 of plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem.

Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.

Sincerely,

Robert B. Swierupski
Director,

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