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NY 883683




April 6, 1993

CLA-2-94:S:N:N6: 349 883683

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 9404.90.2000

Ms. Margaret R. Polito
Neville, Peterson & Williams
Counsellors At Law
39 Broadway
New York, New York 10006

RE: The tariff classification of infant changing table pads from China and El Salvador.

Dear Ms. Polito:

In your letter dated March 10, 1993 on behalf of Gold, Incorporated you requested a tariff classification ruling.

You submitted two infant changing table pads. The pads are rectangular in shape with a tubular edge which is stuffed. They will be made in either knit or woven fabric of 100 percent cotton or 100 percent man-made fiber. The back of the pads are constructed of 100 percent polyester fabric. They contain quilt stitching. As stated in your letter, the pads measure approximately 19 inches in width by 37 inches in length. The pads act as a cushion for an infant while their diaper is being changed. As requested the samples are being returned.

The applicable subheading for the knit or woven pads made of 100 percent 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)... other: pillows, cushions and similar furnishings: of cotton. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the knit or woven pads made of 100 percent man-made fiber will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows)... other pillows, cushions and similar furnishings: other. The rate of duty will be 6 percent ad valorem.

The pads made of 100 percent cotton fabric fall within textile category designation 369. Based upon international trade agreements, products of China are subject to quota and visa requirements.

No textile category is currently assigned to merchandise classified under subheading 9404.90.2000.

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. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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