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NY I80032




April 24, 2002

CLA-2-94:RR:NC:TA:349 I80032

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.8505; 9503.90.0080

Mr. Alex Kang
Master Customs Service
11099 S. La Cienega Blvd.
Suite 245
Los Angeles, CA 90045

RE: The tariff classification of infant comforters and rattles from China.

Dear Mr. Kang:

In your letter dated March 21, 2002 you requested a classification ruling.

The submitted samples are infant comforters. The outer shells of the comforters are made from 75 percent cotton and 25 percent polyester knit pile fabric. They are stuffed with a 100 percent polyester filler. One corner of the comforters feature the stuffed head of an animal figure. One is designed to resemble a duck and the other a bear. Both stuffed heads feature embroidered facial features. A matching stuffed fabric rattle is tacked to each comforter. The comforters measure 27 inches square. Although the comforter and rattle will be packaged together at time of import, they are not considered “goods put up in sets for retail sale.”

The applicable subheading for the comforters will be 9404.90.8505, 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: other: quilts, eiderdowns, comforters and similar articles with outer shell of cotton. The duty rate will be 13.1 percent ad valorem.

The applicable subheading for the rattles will be 9503.90.0080, HTS, which provides for other toys; reduced-size ("scale") models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: Other: Other. The rate of duty will be free.

The comforters fall within textile category designation 362. 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.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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