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NY L85165




June 10, 2005

CLA-2-94:RR:NC:N3:349 L85165

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 a high chair cushion from China.

Dear Ms. Dawson:

In your letter dated May 23, 2005 you requested a classification ruling.

The submitted sample is a high chair cushion. The outer shell is made from a polyester and cotton fabric with a polyvinyl chloride coating. It contains a polyester filler. The cushion is backed with a non-woven fabric. It features a textile strap with a plastic buckle and cutout on the bottom. A ruffle has been sewn to the top portion of the cushion.

  The applicable subheading for the cushion 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, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.

Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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