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NY H82092




June 27, 2001

CLA-2-95:RR:NC:SP:225 H82092

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.2000

Mr. Clifford R. Colvin
Pioneer Int’l. CHB Inc.
687 Commercial 2nd Floor
San Francisco, CA 94111

RE: The tariff classification of a child’s mat from China

Dear Mr. Colvin:

In your letter dated May 9, 2001, received in this office on June 6, 2001, you requested a tariff classification ruling on behalf of Frank’s Trading.

Three products were submitted with your inquiry. The first item is a “Raggedy Ann & Andy Mini Doll Garland Kit”. The kit is said to contain 100% woven cotton fabric pre-printed with the image of a doll figure, yarn, notions and instructions.

The second article is a “Raggedy Ann & Andy Easy-to-Sew Learning Book Kit”. The kit will consist of 100% cotton woven fabric pre-printed in book form with fleece material and instructions.

The last item is referred to as a “sleepy-time” mat for children. It has an attached stuffed pillow that folds out for use. The mat portion measures approximately 43” (L) X 29” (W) and is filled with polyfill material. The outer fabric will either be cotton or polyester. The mat may be folded, rolled and secured closed with a hook and loop fastener tab.

The applicable subheading for the "Sleepy-Time Mat" if made of cotton material, will be 9404.90.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 rate of duty will be 5.5 percent ad valorem.

The applicable subheading for the "Sleepy-Time Mat" if made of polyester, will be 9404.90.2000, 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 duty rate will be 6 percent ad valorem.

The "Sleepy-Time Mat" made of cotton will fall within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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.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.

Unfortunately, we are unable to rule on the “Raggedy Ann & Andy Mini Doll Garland Kit” and the “Raggedy Ann & Andy Easy-to-Sew Learning Book Kit”, because the samples appear to be prototypes. The submitted fabric bears no printed illustrations and no instructions were provided. To properly classify the merchandise, this office requires an actual production sample of each item, in the condition in which it will be imported. It has been our experience that mock-up samples do not always provide a true representation of the finished product. The actual sample in its retail package is critical to our determination.

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 Alice J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

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