United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 885458 - NY 885652 > NY 885604

Previous Ruling Next Ruling
NY 885604

May 12, 1993

CLA-2-63:S:N:N6:349 885604


TARIFF NO.: 6307.90.9986; 9404.90.1000

Ms. Pamela Ervin
Expediters International of Washington, Inc. 601 N. Nash Street
El Segundo, CA 90245

RE: The tariff classification of strap covers, infant head rests, baby comfort seats and a Li'l Soft Seat, from China.

Dear Ms. Ervin:

In your letter dated April 22, 1993, on behalf of Noel Joanna, Inc., you requested a tariff classification ruling.

Four representative samples were submitted, labeled 1-4. The first item (1), consists of strap covers composed of 20% polyester and 80% cotton fabric with a 100% polyester filling. These straps are used to add comfort to the baby to protect against rubbing and scraping the baby's skin.

The second item (2), consists of an infant's headrest, that is; a cushion seat pad with a padded headrest. It is composed of a fabric of 20% polyester and 80% cotton with a 100% polyester fiber fill.

The third item (3), consists of a Baby Comfort Seat or infant seat cushion. The article is made of a 20% polyester/80% cotton fabric and contains a 100% polyester fiber fill.

The fourth and final item (4), is the Li'l Soft Seat. It is also an infants seat cushion constructed from a 25% polyester/75% cotton fabric and contains a 100% polyester fiber filling. The item is used to support a baby in several different products, such as car seats, and high chairs, etc.

The applicable subheading for the strap covers (1), will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the infant's head rest (2), baby comfort seat (3), and Li'l Soft Seat (4), will be 9404.90.1000, HTS, which provides for mattress supports; articles of bedding and similar furnishings... fitted with springs or stuffed. The rate of duty is 6% ad valorem.

The 2nd, 3rd and 4th items fall within textile category designation 369. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

The first item (strap covers) has no textile category at the present time.

The designated textile and apparel category 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.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: