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NY A87169

September 19, 1996

CLA-2-94:RR:NC:TP:349 A87169


TARIFF NO.: 9404.90.2000

Ms. Emmy Tan
Vertex International of America, Inc.
620 Tinton Ave.
Bldg. B-2nd Floor
Tinton Falls, NJ 07724

RE: The tariff classification of an infant's car seat cushion with head support from China.

Dear Ms. Tan:

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

You submitted an infant's cushion with head support which will be used in an infant's car seat or carrier. The cushion is comprised of a contoured main section and a detachable tubular head support. The outershell is made of 50 percent cotton and 50 percent polyester fiber. The main section is filled with a polyester filler and the tubular section with a solid piece of polyurethane foam. The cushion has two slots on each side with a metal snap closure through which restraints will presumably protrude. The tubular support is affixed to the main section by means of metal snaps. Since the outershell of the cushion is constructed of a 50/50 blend of fibers, it will be classified on the basis of General Rule of Interpretation 3(c) of the classification principles. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The infant head support cushion may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. As requested the infant's cushion is being returned.

The applicable subheading for the infant head support cushion 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 category designation assigned to the above subheading and items classified therein are not subject to the requirement of a visa or quota.

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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