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NY C85434

April 2, 1998

CLA-2-94:RR:NC:TA:349 C85434


TARIFF NO.: 9404.90.2000

Ms. Marie Knight
Phoenix International
28466 Highland
Romulus, MI 48174

RE: The tariff classification of a child's neck support cushion from China.

Dear Ms. Knight:

In your letter dated March 13, 1998 you requested a classification ruling.

Item# K-16704-D, is a child's neck support cushion. The outersurface is made from 100 percent acrylic knit pile fabric. The fabric is stuffed with a polyester fiber fill. It is tubular in shape. The ends of the cushion feature the face and ears of a dog. In your letter, you indicate that this neck support will come in other designs such as a giraffe and hippopotamus. It measures approximately 2-1/2 inches in diameter and 24 inches long. This U-shaped cushion is placed around a child's neck in order to support the child's head and neck while the child is napping.

The applicable subheading for the child's neck 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 of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishing: other. The duty rate will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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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