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NY 802213

October 3, 1994

CLA-2-63:S:N:N6:345 802213


TARIFF NO.: 6307.90.9989; 9404.90.2000

Mr. Joseph J. Kenny
Liberty International, Inc.
470 Main Street
Pawtucket, RI 02860

RE: The tariff classification of a "Comfort Canopy", a "Playtime Canopy", a "Comfort Support Cushion" and a "Comfort Coverlet" from China.

Dear Mr. Kenny:

In your letter dated August 1, 1994, on behalf of Summer Infant Products, Cumberland, Rhode Island, you requested a tariff classification ruling.

The following samples were submitted:

1. The "Comfort Canopy" is contained in a clear plastic bag and it consists of a plastic frame and a woven textile canopy. The canopy is designed to be used with the "Summer Infant's Comfort Seat" to protect the baby from sunlight and wind.

2. The "Playtime Canopy" is contained in a clear plastic bag and is the same as above, except it is to be used with the Summer Infant's Playtime Seat".

3. The "Comfort Support Cushion" is made of woven quilted textile fabric with polyester fiber filling around three sides. It is designed to fit into the "Summer Infant's Seat" to support the child's head and body.

4. The "Comfort Coverlet" is constructed of textile woven fabric with polyester fiber filling. It is designed to be used with the "Summer Comfort Seat" to keep the baby warm and provide protection from the elements as well as securely hold the child in the seat.

You believe that the "Comfort Canopy" and the "Playtime Canopy" should be classifiable under subheading 9401.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: Parts: Other: Other. Canopies are accessories and not parts of the infants seats. Thus not classified as furniture parts in Chapter 94.

The applicable subheading for the "Comfort Canopy" and the "Playtime Canopy" will be 6307.90.9989, HTS, which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the "Comfort Support Cushion" and the "Comfort Coverlet" 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) fitted with any material or of cellular rubber or plastics, whether or not covered: Other: Other. The rate of duty will be 6 percent ad valorem.

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

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