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NY 812926

August 18, 1995

CLA-2-94:S:N:N6:349 812926


TARIFF NO.: 9404.90.2000

Mr. Lou Gugliuzza
Golden Bear Co., Ltd.
2350 E. Devon
Suite 120
Des Plaines, IL 60018

RE: The tariff classification of infant car seat cushions covers from China.

Dear Mr. Gugliuzza:

In your letter dated July 25, 1995 you requested a classification ruling.

You submitted two infant car seat cushion covers. The outershell of one seat cover is made of a woven blend of polyester and cotton fabric. The outershell of the second seat cover is made of man-made fiber flocked fabric. Both seat covers filled with a solid piece of foam. The seat cover made of flocked fabric has a piece of elastic sewn around the edges and 6 openings through which seat restraints will protrude. The woven seat cover has a piece of elastic sewn to the top portion and 6 openings through which seat restraints will protrude.

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

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

The designated textile and apparel categories 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
New York Seaport

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