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NY J84259




May 22, 2003

CLA-94-:RR:NC:TA:349 J84259

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Marsha L. Dawson
Graco Children’s Products Inc.
150 Oaklands Boulevard
Exton, PA 19341

RE: The tariff classification of car seat pad from China.

Dear Ms. Dawson:

In your letter dated April 23, 2003 you requested a classification ruling.

The instant sample consists of a child’s car seat pad. The pad is comprised of three separate pieces. They are designed and contoured to fit a child’s booster seat providing cushioning and comfort. The cushioned covers will be attached to the seats by means of elastic loops and or elasticized edges. The front side of the three pads is made from a 100 percent polyester knit fabric, laminated to polyurethane foam and backed with a polyester nonwoven fabric.

The applicable subheading for the car seat pads 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.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to visa or quota requirements.

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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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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