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June 30, 1999

CLA-2-94:RR:NC:TA:349 E83014

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Debra A. Maloney
Kamino International Transport, Inc.
514 Eccles Avenue
South San Francisco, CA 94080

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

Dear Ms. Maloney:

In your letter dated May 26, 1999 you requested a classification ruling on behalf of GT Enterprises, Inc.

You submitted four samples, referred to as "Pregnancy Pillow Deluxe", "Prop-A-Baby Deluxe", "Prop-A-Bye Baby/Smaller One" and “Prop-A-Bye Baby Deluxe/With Sleepy Time Womb Sounds”. 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-Bye Baby Deluxe", “Prop-A-Bye Baby/Smaller One” and “Prop-A-Bye Baby Deluxe/With Sleepy Time Womb Sounds” are cushions used to position an infant on their side or back. The "Prop-A-Bye Baby/With Sleepy Time Womb Sounds" is composed of two triangular shaped cushions which are the same size. These solid polyurethane foam cushions are covered with a cotton/polyester flannel fabric. Through the use of a hook and loop fastener one cushion is positioned on a base fabric. One of cushions has a pocket. An audio unit that plays recorded sounds of the womb is placed in the pocket. The “Prop-A-Bye Baby/Smaller One” is constructed in the same manner and material as the “Prop-A-Bye Baby/With Sleepy Time Womb Sounds” with the exception of the pocket. The “Prop-A-Bye Baby Deluxe” is made of the construction as the above. It is comprised of a larger cushion sewn onto a triangular piece of fabric. Through the use of hook and loop fasteners, the smaller cushion is positioned on this base fabric. As requested the samples are being returned.

The applicable subheading for the four 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.

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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