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NY 804577

December 13, 1994

CLA-2-94:S:N:N6:349 804577


TARIFF NO.: 9404.90.2000

Mr. S. Fessel
Source International
7 Theater Square
Louisville, KY 40202

RE: The tariff classification of an infant car seat cushion cover from China.

Dear Mr. Fessel:

In your letter dated November 18, 1994, received in this office on November 28, 1994, you requested a tariff classification ruling.

The submitted sample is identified as an infant car seat cushion cover. The surface is stated to be composed of 75 percent polyester and 25 percent cotton flocked material. The inner layer consists of a 3/4 inch solid foam padding in the back section and 11/32 inch thick foam in the seat section. The backing is stated to be composed of 85 percent polyester and 15 percent cotton non woven material. This car seat cushion has an elasticized rounded edge at the top for easy removal. The cushion cover has cutouts for the car seat straps.

The applicable subheading for the infant car seat cushion cover 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.

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
New York Seaport

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