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NY 896965

May 2, 1994

CLA-2-94:S:N:N6:349 896965


TARIFF NO.: 9404.90.1000

Ms. Jean Aiello
Wilson UTC, Inc.
Hemisphere Building #304
Route 1 & 9 South
Newark, NJ 07114

RE: The tariff classification of a highchair pad from China or Taiwan.

Dear Ms. Aiello:

In your letter dated April 13, 1994, on behalf of Town & Country Linen Corp. you requested a tariff classification ruling.

You submitted a pre-production sample of a "Big Bird" highchair pad. The pad is made of 100 percent cotton woven fabric with a polyester filler. It has four tie strings used to attach the pad to a chair. The pad is shaped like "Big Bird" and has arms/wings which can encirlce the infant. The arms/wings are held together with a "VELCRO" like piece located on the palm of each hand. The legs and feet have an opening in which an infant can place their legs and feet into.

The applicable subheading for the highchair pad will be 9404.90.1000, 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: of cotton. The rate of duty will be 6 percent ad valorem.

The pad falls within textile category designation 369. Based upon international trade agreements, products of China and Taiwan are subject to visa and quota requirements.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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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