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NY A83021

May 9, 1996

CLA-2-94:RR:NC:TP:349 A83021


TARIFF NO.: 9404.90.2000

Mr. J. Ronde Baquie
Rousel USA. Inc.
P.O. Box 0493
New Haven, CT 06531-0493

RE: The tariff classification of an Infants Sudden Death Syndrome Restraining Quilt from India

Dear Mr. Baquie:

In your letter dated April 22, 1996 you requested a classification ruling.

The submitted sample is referred to as an Infant Sudden Death Syndrome (SIDS) Restraining Quilt. It is designed to restrain a newborn's movements using polyurethane foam cushions to position the infant. This "quilt" consists of two solid foam plastic cushions and a 60 percent cotton, 40 percent polyester quilted pad that contains pockets for the cushions. One cushion is triangular shaped measuring 5.5 inches wide, 14.5 inches long and 5 inches high while other is rectangular measuring 3.5 wide, 5 inches long and 3.5 inches high. The quilted base is stuffed with a polyester fiber fill, measures 28 x 33 inches and acts as a cover for and sets the position of the cushions. Although the base is quilted and is similar to a pad that an infant would be placed on, this SIDS Restraining Quilt is considered a cushion for Customs purposes. It is the position of the Customs Service that the essential character of a non-shredded foam cushion is imparted by the foam cushion rather than the outer textile surface.

The applicable subheading for the "SIDS Restraining Quilt" 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.

There is no textile category designation currently assigned to merchandise classified under the above subheading and the merchandise is therefore not subject to visa or quota restraints. This ruling is being issued under the provisions of Part 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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