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NY N008759




April 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000; 6307.90.9889

Ms. Dana Blake
Norman Krieger, Inc.
921 W. Artesia Blvd.
Rancho Dominguez, CA 90220

RE: The tariff classification of Willi Lili Buddy and Beaneee Baby Shopper from China

Dear Ms. Blake:

In your letter dated March 20, 2007 you requested a classification ruling on behalf of Willibean n’ Lilibean International.

You submitted samples of products referred to as “Willi Lili Buddy” Style WB101 and “Beaneee Baby Shopper” Style WB100. The Willi Lili Buddy is a multiple use cushioned pad. The overall dimensions are approximately 15 x 28 inches. The outer surface is made from a coated textile fabric and it is filled with a solid piece of plastic foam. It has a seat, back and head sections and several straps and clips. There is an additional inflatable plastic cushion and the back portion of the pad is stiffened by a board. Through the use of the straps, clips and inflatable cushion, this cushioned pad may be used as a changing pad, shopping cart seat cushion, elevated floor pad and a means to convert a chair into a high chair. The inflatable cushion is considered a composite item with the cushioned pad.

The Beaneee Baby Shopper is used to cover supermarket shopping cart handles to prevent a baby from coming in contact with those surfaces. The approximately 16.5 x 17 inch man-made fiber fabric is hemmed on all sides with hook and loop tapes at either end to secure the Shopper to the cart’s handle and frame. These ends are very lightly padded. The Shopper forms a pocket between the handle and frame.

In your letter you suggest that both items should be classified under subheading 9404.90.20. The padding in the Beaneee Baby Shopper is insufficient for that item to be considered a cushion.

The applicable subheading for the Willi Lili Buddy will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) 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 applicable subheading for the Beaneee Baby Shopper will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

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/.

Both items are classified under subheadings that are not assigned a textile category number. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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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