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NY 801268

September 1, 1994

CLA-2-94:S:N:N6:349 801268


TARIFF NO.: 9404.90.2000

Mr. James F. Welton
James F. Welton
38W732 Brindlewood Lane
Elgin, IL 60123

RE: The tariff classification of a Double Side Sleeper II infant cushion from Thailand.

Dear Mr. Welton:

In your letter dated August 11, 1994, on behalf of Children On The Go, you requested a tariff classification ruling.

The submitted sample is a cushion which is used to position infants on their sides while they are sleeping in order to decrease the risk of Sudden Infant Death Syndrome (SIDS). The Double Side Sleeper II consists of two triangular shaped solid polyurethane foam cushions which are covered with a cotton flannel woven fabric. The covering of the 8 inch long large cushion extends to form an 8 x 9 inch apron upon which the infant is placed. The 4 inch long cushion is attached to and positioned along the apron with hook and loop tape. These triangular cushions support the infant and maintain the side sleeping position. 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 Double Side Sleeper II 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, mattress, 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. The rate of duty will be 6 percent ad valorem.

There is no textile category currently assigned to merchandise classified under the above subheading. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or 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

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