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May 18, 1999

CLA-2-94:RR:NC:TA:349 E81000


TARIFF NO.: 9404.90.2000

Ms. Amelia Perez-Mesa
AKA Kids, Inc.
765 N.W. 122nd Court
Miami, FL 33182

RE: The tariff classification of a cushion from China or Hong Kong.

Dear Ms. Perez-Mesa:

In your letter dated April 21, 1999 you requested a classification ruling.

The instant representative sample, identified as a “Children’s Sleeping System”, is comprised of a rectangular sleeping pad which is considered similar to a cushion and a removable blanket. The outer shell of the cushion will be made from 50 percent polyester and 50 percent cotton woven fabric. It is stuffed with a fiberfill. One side is solid pink and the other is a floral print. Quilt stitching will extend through all three layers of the cushion. The cushion measures approximately 30 x 50 inches. Sewn along one edge of the cushion are snaps. The blanket is made from a 50 percent polyester and 50 percent cotton knit fabric. All of the edges are hemmed and the fabric is slightly napped. The blanket has snaps that are used to attach it to the cushion. The item is designed to be folded and converts to a bag. It also features carrying straps with a snap closure and a pocket that will be used to insert a pillow. You indicate in your letter, this item will be used by children in a day care or pre-school environment and serve to cover a mat or cot on which the child will nap. As requested the sample is being returned.

Please note, due to the fact that the cushion and blanket are to be constructed of a 50/50 blend of fibers, it is classified using Section XI Subheading Note 2(A) and Section Note 2(A). Additional U.S. Rule of Interpretation 1(d) states that the principles of Section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. The cushion and blanket will be classified as if they consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit considerations. Even a slight change in the fiber content may result in a change of classification, as well as, visa and quota requirements. The cushion and blanket may be subject to U.S. Customs' laboratory analysis at the time of import and if the fabric is other than a 50/50 blend they may be reclassified by Customs at that time.

The applicable subheading for the cushion and pillow 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 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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