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NY 893893




February 9, 1994

CLA-2-94:S:N:N6:349 893893

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Ms. Natouchka Patrice Rampy
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, NY 10004

RE: The tariff classification of an infant's car seat cover and child safety sitter guard from Taiwan, Korea and Singapore.

Dear Ms. Rampy:

In your letter dated January 12, 1994, on behalf of Diplomat Corporation, you requested a tariff classification ruling.

The submitted samples are an infant's car seat cover and child safety sitter guard. The infant's car seat cover, identified as style 2901/2912, is made of 65 percent polyester and 35 percent cotton fabric. The front portion is of woven fabric while the back is of terry fabric. The car seat cover has a ruffle around the top portion and an elastic band to secure the cover to the seat. This cover has two VELCRO-like straps used to fit the cover to the car seat and has various cutouts through which restraints will protrude.

The child safety sitter guard, identified as style no. 8431, is made of 65 percent polyester and 35 percent cotton woven fabric. The front portion is of woven fabric while the back is of terry fabric. It is comprised of a rectangular main panel with a wide strap that extends from the back and comes up the front into the middle. There is another wide strap that will go around the middle portion of the baby and is secured by a VELCRO-like closure. As requested both samples are being returned.

The applicable subheading for the 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 rate of duty will be 6 percent ad valorem. Articles classifiable under subheading 9404.90.2000, HTS, are currently not assigned a textile category number 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.

Sincerely,

Jean F. Maguire
Area Director

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