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NY 805069

January 5, 1995

CLA-2-94:S:N:N6:349 805069


TARIFF NO.: 9404.90.2000; 6307.90.9989

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

RE: The tariff classification of a sheet saver and baby seat cover up from Hong Kong.

Dear Mr. Rutt:

In your letter dated November 30, 1994, received in this office on December 10, 1994, on behalf of Noel Joanna Inc. you requested a tariff classification ruling.

Two samples were submitted to this office, one is a sheet saver and the other a seat cover up. The outer shell of the sheet saver is made of 65 percent polyester and 35 percent cotton fabric with a 100 percent polyester filler. It measures approximately 16-5/16 inches by 26 inches. There are two tie strings on each corner used to attach this item to the crib. The upper portion is made of terry knit material while the reverse side is woven. The three layers have been quilted together. This sheet saver is used in the crib on top of the sheet to protect it from stains when an infants spits up. It may also be used as a changing pad.

The other item, referred to in your letter as a baby cover up is a seat cover up. This item is placed onto an infant car seat or a stroller, covering both the seat and the infant. The outer surface of the cover is made of 65 polyester and 35 percent cotton woven fabric. The back surface has 100 percent polyester pile fabric. The back portion has elastic around the edges and there are four elastic straps to facilitate the accommodation of this item onto a car seat or stroller. The front portion has a zipper closure and an opening through which the infant's head will protrude. As requested the samples are being returned.

The applicable subheading for the sheet saver 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.

The applicable subheading for the seat cover-up 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.

Articles classifiable under subheading 9404.90.2000 and 6307.90.9989, 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
New York Seaport

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