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NY 817142

December 22, 1995

CLA-2-94:RR:NC:TP:349 817142


TARIFF NO.: 9404.90.2000; 9019.10.2000

Mr. Peter E. Zussman
The First Years Inc.
One Kiddie Drive
Avon, MA 02322

RE: The tariff classification of an infant's car seat cushion cover from China and a plastic vibrating unit from Thailand.

Dear Mr. Zussman:

In your letter dated November 21, 1995 received by this office on December 4, 1995 you requested a classification ruling. The submitted samples, identified as item #72140 and item #72139, are an infant's car seat cushion cover and a plastic vibrating unit. The outershell of the cover is made from a woven blend of 60 percent polyester and 40 percent cotton. The cover is filled with a 100 percent polyester batting. It measures 14 x 33 inches. The item has a cut-out in the center of the bottom panel and two cut-outs at each side of the top panel. The cut-outs in the top panel have a "VELCRO" like closure. These cut-outs are used to accommodate seat belts. The plastic vibrating unit will be imported separately and is inserted in the center of the top panel. It adds gentle motion to the seat cover.

The applicable subheading for the 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 duty rate will be 6 percent ad valorem. The duty rate will remain the same for 1996.

The applicable subheading for the plastic vibrating unit will be 9019.10.2000, HTS, which provides for mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus... mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: mechano-therapy appliances and massage apparatus; parts and accessories thereof. The rate of duty is 3.4 percent ad valorem. The 1996 rate of duty will be 2.5 percent ad valorem.

Articles classifiable under subheading 9019.10.2000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations, if the GSP is renewed.

Presently, subheading 9404.90.2000, HTS, is not assigned textile category designation and items classified therein are not subject to quota or visa requirements.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.


Roger J. Silvestri

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