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March 24, 1999

CLA-2-94:RR:NC:TA:349 D89010


TARIFF NO.: 9404.90.2000

Mr. Sherwin Lee
Unique International
113 W. 7th Street
Suite 4
Vancouver, WA 98660

RE: The tariff classification of a shopping cart seat cushion from Taiwan or China.

Dear Mr. Lee:

In your letter dated March 1, 1999 you requested a classification ruling.

You submitted a sample of a shopping cart seat cushion. The outershell of the cushion is made from 65 percent polyester and 35 percent cotton woven fabric. The cushion is stuffed with a batting. It is circular in shape and has two cutouts used to accommodate the legs of a child. The child and cushion are secured to the cart by means of a fabric belt with a plastic buckle. The edges are finished with elastic.

The applicable subheading for the 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 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 any visa or quota restrictions.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, 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 and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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