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NY N003651




December 7, 2006

CLA-2-63:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9889

Kelley Edwards
Blue Ridge International Products Company P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of a car seat protector from China

Dear Ms. Edwards:

In your letter dated November 14, 2006, you requested a tariff classification ruling.

The submitted sample is identified as “The Fisher Price Rainforest Car Seat Protector Plus” (Style 50290). It is designed to protect an infant car seat. It measures approximately 32”W x 14”H. It is constructed of a 100% polyester shell, 100% polyester fibers, and a polyvinylchloride plastic liner. Small stuffed animals are attached to it. It is filled with a 1/2”-thick layer of polyester fibers that are intended to wick moisture away from a child’s skin. The underside is lined with plastic to keep a car seat dry. At each end there is a mesh pocket. It attaches to the car seat with plastic buckles.

The applicable subheading for the car seat protector will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

In your letter you suggested that the item be classified under subheading 9404.90.2000, HTSUS, 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. It would not be classified under that subheading as it is not sufficiently padded to be considered a cushion under heading 9404.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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