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NY 893747

January 31, 1994

CLA-2-94:S:N:N6:349 893747


TARIFF NO.: 9404.90.2000

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

RE: The tariff classification of an infant head rest, baby comfort seat and a Li'l Soft Seat, from China.

Dear Ms. Ervin:

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

Three representative samples were submitted. All three items are made of 65 percent polyester and 35 percent cotton woven fabric with a polyester filler. The baby comfort seat is comprised of a rectangular main panel with a wide strap that extends from the back and comes up the front into the middle. There is another wide strap around the middle portion of the baby which is secured by a VELCRO-like closure.

The infant's headrest is comprised of a back panel with a tubular piece along the top. It has adjustable VELCRO-like straps and two loops on the side. There are three cutouts through which car seat straps will protrude.

The Li'l Soft Seat is comprised of a main panel with a tubular piece along the top. It has adjustable VELCRO-like fasteners and three cutouts through which car seat straps will protrude. The item is used to support a baby in several different products, such as car seats, high chairs, etc.

The applicable subheading for the infant's head rest , baby comfort seat, and Li'l Soft Seat, will be 9404.90.2000, HTS, which provides for mattress supports; articles of bedding and similar furnishings... fitted with springs or stuffed... other: pillows, cushions and similar furnishings: other. The rate of duty is 6% 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.

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

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