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April 30, 1999

CLA-2-94:RR:NC:TA:349 E80824


TARIFF NO.: 9404.90.2000

Mr. James W. Lawless
C.H. Powell Company
1 Intercontinental Way
Peabody, MA 01960

RE: The tariff classification of an infant cushion from China.

Dear Mr. Lawless:

In your letter dated April 4, 1999 you requested a tariff classification ruling on behalf of The First Years Inc.

The submitted a sample, identified as Item no. 1099 (Bulk number 72633 & 72634), is an infant’s seat cushion. The outer shell of the cushion is made from 65 percent polyester and 35 percent cotton woven fabric. It is filled with a solid piece of polyurethane foam. The cushion measures approximately 13 x 14 inches. Affixed to the back portion are four elastic loops. This removable pad will be used with an infant’s feeding seat.

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 rate of duty 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.

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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