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NY 895172

March 9, 1994

CLA-2-94:S:N:N6:349 895172


TARIFF NO.: 9404.90.2000

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

RE: The tariff classification of a soft seat bath sponge from Taiwan, Korea and Singapore.

Dear Ms. Rampy:

In your letter dated February 28, 1994, on behalf of Diplomat Corporation, you requested a tariff classification ruling.

The submitted sample is a soft seat bath sponge style number 552. It is made of 100 percent urethane foam. The bath seat is cut in a 3/4-circle shape with sides approximately 2 inches thick. The interior of the seat is less dense with a small rise in the center of the straight portion of the 3/4-circle. This contouring is designed to fit a baby's bottom. In your letter you indicate this item is an all purpose slip-resistent seat for babies, which can be used in a bath tub, high chair, or stroller. As requested the sample is being returned.

The applicable subheading for the soft seat bath sponge 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.

Presently, there is no textile category assigned to subheading 9404.90.2000, HTS.

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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