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NY B87343




August 7, 1997

CLA-2-63:RR:NC:TA:349 B87343

CATEGORY: CLASSIFICATION

TARIFF NO.: 6301.40.0020; 6304.91.0040; 9404.90.2000; 6111.30.5040

Mr. William A. Guerin
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of blanket, car seat cover, car seat & stroller cushion, headsupport and a hooded baby bunting imported from Canada.

Dear Mr. Guerin:

In your letter dated July 8, 1997 you requested a tariff classification ruling on behalf of ABM Corp.

The instant infant's blanket is made from 100 percent polyester knit fleece fabric. It measures approximately 29-1/2 by 30 inches. The edges are stitched and finished with an acrylic yarn. The fleece fabric is from Taiwan and the acrylic yarn from Canada. The blanket has a bear and checkered print.

The unstuffed car seat cover is made from 100 percent polyester knit fleece fabric. The fabric is printed with a leopard print. The edges are finished with elastic and it measures approximately 22 x 27 inches. It has cutouts through which safety restraints will protrude. The fabric is from Taiwan.

The three piece set, referred to as an Infant Car Seat and Stroller Bunting, includes a car seat or stroller cushion, a separate cover and a headsupport. The infant's cushion is contoured to fit a infant's car seat or stroller. The cushion's outershell is made from 100 percent nylon knit fabric with a polyester filler. It also has an inner lining of knit terry. There has various cutouts through which restraints will protrude. The separate cover is made of the same three layer construction as the cushion. It is attached to the front of the cushion by a
zipper. When zippered together the cushion and cover resemble an infant's bunting. The headrest comprised of a panel with a tubular piece sewn to the top portion of the headrest. It measures approximately 9 x 16-1/2 inches. The fabric is from Taiwan and the zipper will either be from Canada or the U.S.A.

The hooded baby bunting is made from 100 percent polyester fleece fabric. It has a hook and loop closure at the neck and also has a partial zipper closure at the bottom. The fabric is from Taiwan.

As requested in your letter the samples are being returned.

The applicable tariff provision for the blanket will be 6301.40.0020, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of synthetic fibers... other. The general rate of duty will be 11.6 percent ad valorem.

The applicable tariff provision for the unstuffed cushion cover will be 6304.91.0040, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The general rate of duty will be 9.8 percent ad valorem.

The applicable tariff provision for the car seat and stroller cushion, cover and the headsupport will be 9404.90.2000, 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 general rate of duty will be 6 percent ad valorem.

The applicable tariff provision for the hooded bunting will be 6111.30.5040, HTS, which provides for babies' garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The general rate of duty will be 16.7 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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