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NY 805068





January 6, 1995

CLA-2-94:S:N:N6:349 805068

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000, 9404.90.2000

Mr. David Rutt
Expeditors International of Washington, Inc. 601 N. Nash Street
El Segundo, California 90245

RE: The tariff classification of an infant changing table pad and infant seat cover from Hong Kong.

Dear Mr. Rutt:

In your letter dated November 30, 1994 received in this office on December 9, 1994, on behalf of Noel Joanna Inc. you requested a classification ruling.

The instant samples are an infant changing pad and a infant seat cover. The pad is rectangular in shape with a tubular edge which is stuffed. The pad's outer shell is made of 75 percent cotton and 25 percent polyester fabric with a polyester filler, and it measures approximately 16 inches by 34-1/2 inches. The top surface is made of terry knit fabric and the back is made of woven fabric. This pad acts as a cushion for an infant while their diaper is being changed.

The item you refer to as a baby bunting is a seat cover. This cover is designed to be used with a car seat, stroller, or on its own. The cover's outer shell is made of 65 percent polyester and 35 percent cotton woven fabric with a polyester filler. There is a ruffle along the top portion and an elastic band that will help secure the cover to a seat. It also has two VELCRO-like pieces used to fit the cover to a seat and it has various cutouts through which restraints will protrude. There is an additional piece on the front with a zipper closure. When zippered this piece covers an infant's lower torso and provides warmth. This piece is completely removable. The samples are being returned.

The applicable subheading for the changing pad will be 9404.90.1000, 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: of cotton. The rate of duty will be 5.9 percent ad valorem.

The applicable subheading for the seat 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 duty rate will be 6 percent ad valorem.

The changing pad falls within textile category designation 369. Based upon international trade agreements, products of Hong Kong are subject to an export license requirements.

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 categories may be subdivided into parts. If so, visa nd quota requirements applicable to the subject merchandise may be affect. 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.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport

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