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NY D81874

September 28, 1998

CLA-2-94:RR:NC:TA:349 D81874


TARIFF NO.:9404.90.2000

Mr. Mike Mirata
Infant Advantage
2420 Camino Ramon
Suite 130
Bishop Ranch #6
San Ramon, CA 94583

RE: The tariff classification of a baby bolster system from China.

Dear Mr. Mirata:

In your letter dated August 11, 1998 you requested a classification ruling.

The submitted sample is a baby bolster system. The bolster system is comprised of a wet pad with a sewn on headrest (p/n 47220), two side cushion covers (p/n 47221) and three polyurethane foam cushions (1 headrest p/n 47219 and 2 side cushions p/n 47222). The top layer of the wet pad is made from cotton woven fabric. The middle layer is made from a felt type vinyl coated polyester batting. The back layer is made from a woven blend of polyester and cotton fabric. The pad measures approximately 15-1/2 by 27-1/2 inches. There are two pieces of hook and loop tape on each side of the pad which are used to secure the side cushions to the pad.

The side cushions are made from a solid piece of plastic foam which is covered with cotton woven fabric. The third piece of foam is used in the headrest portion.

The applicable subheading for the baby bolster system 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 duty rate will be 6 percent ad valorem.

Presently, subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to quota or visa 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. 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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