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NY D82299

October 5, 1998

CLA-2-94:RR:NC:TA:349 D82299


TARIFF NO.:9404.90.1000

Mr. Mike Leahy
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919

RE: The tariff classification of a car seat cushion and a cushion from Canada.

Dear Mr. Leahy:

In your letter dated September 4, 1998 you requested a tariff classification ruling on behalf of Kozy Kids.

You have submitted samples of a car seat cushion, referred to as the "Kokkoon Car Seat Bag", and a cushion, referred to as the "Kuddle Ring". The "Kokkoon Car Seat Bag" consists of a car seat or stroller cushion, a separate cover and a head support. The infant's cushion is contoured to fit a infant's car seat or stroller. The cushion's outer shell is made from 100 percent cotton woven fabric and it is stuffed with a polyester filler. One side of the outer shell is printed and the other is solid green. There are various cutouts through which seat 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. It also features two elastic straps and snaps. The headrest is comprised of a panel with a tubular piece sewn to the top portion. It measures approximately 9 x 16-1/2 inches.

The C-shaped "Kuddle Ring" measures approximately 21 x 23 inches. The cushion form, which fits inside the removable cover, has a 65 percent polyester and 35 percent cotton shell. The form is stuffed with a polyester filler. The removable cover is made from 100 percent cotton woven printed fabric and it is sized to fit the form. One end of the cover has a zipper closure used to insert the form, while the other end has an elasticized pocket. A textile carry loop is attached to one side. The form and removable cover are considered a composite good. The samples are being returned.

The applicable tariff provision for the "Kokkoon Car Seat Bag" and the "Kuddle Ring" will be 9404.90.1000, 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: of cotton. The general rate of duty will be 5.7 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.


Robert B. Swierupski

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