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NY B89639

October 9, 1997

CLA-2-94:RR:NC:TA:349 B89639


TARIFF NO.: 9404.90.2000; 6304.91.0040

Ms. Teresa Wolven
Expeditors International of Washington, Inc. 601 N. Nash Street
El Segundo, California 90245

RE: The tariff classification of an infant sheet saver and a changing table cover from China.

Dear Ms. Wolven:

In your letter dated September 18, 1997 you requested a classification ruling.

The instant samples are a sheet saver and a fitted changing table cover. The sheet saver is made from a 100 percent polyester fabric, a polyester filler and a 100 percent cotton backing. It measures approximately 16-5/16 inches by 26 inches. There are two tie strings on each corner used to attach this item to the crib. The upper portion of the pad is made of terry knit material while the reverse side is woven. The three layers have been quilted together. It measures 14 x 28-1/2 inches. This sheet saver is used in the crib on top of the sheet to protect it from stains when an infants spits up. It may also be used as a changing pad.

The cover is made from 100 percent polyester knit terry fabric. The fitted changing table cover has two sides which have been completely elasticized and two sides with hemmed edges. This item is intended to be used in conjunction with a standard changing table. The samples are being returned.

The applicable subheading for the sheet saver 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.

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

The knit changing table cover falls within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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. 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 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.


Robert B. Swierupski

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