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NY 893746

January 31, 1994

CLA-2-94:S:N:N6:349 893746


TARIFF NO.: 9404.90.2000

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

RE: The tariff classification of an infant's high chair cover, car seat cover, carrier cover and stroller cover from China.

Dear Ms. Ervin:

In your letter dated January 4, 1994, on behalf of Noel Joanna, Inc., you requested a tariff classification ruling.

The submitted samples are padded covers for a high chair, an infant's car seat, a baby carrier and a stroller. All four items act as cushions to provide comfort to infants. They are made of 65 percent polyester and 35 cotton woven fabric with a polyester filler.

The high chair cover is composed of a seat pad and a separate back pad. Each pad has self fabric ties used to fasten the pads to the chair. The back pad has a ruffle along the top and an elastic band that will help secure the pad to the chair. The car seat cover has a ruffle around the top portion and an elastic band to secure the cover to the seat. This cover has adjustable VELCRO-like straps used to fit the cover to the car seat and has various cutouts for the car seat straps.

The carrier cover and the stroller cover also have a ruffle around the top. The carrier cover has an elastic band to secure the cover to the carrier and VELCRO-like straps to adjust the cover to fit the carrier. The stroller cover has self fabric ties and cutouts for the stroller straps.

The applicable subheading for the covers will be 9404.90.2000, 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) 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. The rate of duty will be 6 percent ad valorem.
Articles classifiable under subheading 9404.90.2000, HTS, are currently not assigned a category and as such are not subject to visa or quota requirements.

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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