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NY I88516




December 10, 2002

CLA-2-94:RR:NC:TA:349 I88516

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.2000; 6307.90.8945; 6307.90.9889; 6304.92.0000; 6304.93.0000; 6304.91.0040; 9503.90.0080

Ms. JoAnn Chang
The Boppy Company
602 Park Point Drive, Suite 105
Golden, Colorado 80401

RE: The tariff classification of a nursing pillow, infant headrest pillow, pillow shell, pillow cover and an activity pillow from China and South Vietnam.

Dear Ms. Chang:

In your letter dated November 27, 2002 you requested a classification ruling.

You submitted samples of a nursing pillow (Boppy), headrest pillow (Noggin Nest), pillow shell (Boppy Skin), pillow covers (Slipcover) and an activity pillow (Tummy Time). The shell fabric of all of the items will be made from either 100 percent cotton, polyester and cotton blend, 100 percent polyester or 90 percent polyester and 10 percent spandex woven or knit fabrics. The nursing pillow (Boppy) is stuffed with a polyester filler. This horseshoe shaped pillow positions around an adult’s waist or a baby’s body. The pillow measures approximately 18 x 23 inches. It can be used to hold an infant when nursing, bottle-feeding or a baby learning to sit.

The headrest pillow (Noggin Nest) is comprised of a panel with a tubular piece sewn to the top portion of the headrest. It is stuffed with a polyester filler. The headrest features snaps at the sides. It also has cutouts on the sides through which seat restraints will protrude. The headrest measures approximately 9 x 16-1/2 inches. This item is contoured to fit an infant stroller, reclining bouncer or swing.

The pillow shell (Boppy Skin) is U-shaped with an approximately 6 inch unfinished opening along one side. The fabric of the instant sample is printed with an insect pattern. After importation the shell will be stuffed and sewn closed.

The pillow cover (slipcover) is U-shaped and features a 24-inch zipper closure along the outer edge. It is designed to cover the Boppy pillow.

The activity pillow (Tummy Time) is designed to amuse a baby while, at the same time, providing the child with a supported area in which to play. It is U-shaped and contains a polyester filler. One side of the pillow features two loops onto which development toys are attached.

The applicable subheading for the nursing and infant support pillow (Boppy) and head support pillow (Noggin Nest) in chief weight cotton will be 9404.90.1000, 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 5.4 percent ad valorem. The duty rate for 2003 will remain the same.

The applicable subheading for the nursing and infant support pillow and head support pillow with a polyester or chief weight polyester shell 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 duty rate will be 6 percent ad valorem. The duty rate for 2003 will remain the same.

The applicable subheading for the pillow shell if in chief weight cotton will be 6307.90.8945, HTS, which provides for other made up articles, including dress patterns: other: other: surgical towels, cotton towels of pile or tufted construction; pillow shells, of cotton; shells for quilts, eiderdowns, comforters and similar articles of cotton... pillow shells, of cotton. The duty rate will be 7 percent ad valorem. The duty rate for 2003 will remain the same.

The applicable subheading for the pillow shell if in chief weight polyester will be 6307.90.9889, HTS, which provides for other made up articlesother, other: other. The duty rate will be 7 percent ad valorem. The duty rate for 2003 will remain the same.

The applicable subheading for the pillow cover in chief weight cotton will be 6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.5 percent ad valorem. The duty rate for 2003 will be 6.4 percent ad valorem.

The applicable subheading for the woven pillow cover in chief weight polyester will be 6304.93.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.6 percent ad valorem. The duty rate for 2003 will be 9.4 percent ad valorem.

The applicable subheading for the knit pillow cover in chief weight polyester will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted of man-made fibers. The duty rate will be 6.9 percent ad valorem. The duty rate for 2003 will be 6.4 percent ad valorem.

The applicable subheading for the activity pillow 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 duty rate will be Free.

The nursing and head support pillows, pillow shell and pillow cover in chief weight cotton fall within textile category designation 369. The pillow cover (woven or knit) in chief weight polyester fall within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or visa 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.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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