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NY F81586

January 24, 2000

CLA-2-94:RR:NC:TA:349 F81586


TARIFF NO.: 9404.90.1000; 9503.49.0025

Mr. Marvin Turner
Hellman International Forwarders, Inc.
2551 Santa Fe Ave.
Redondo Beach, CA 90278

RE: The tariff classification of an infant neck support cushion and animal figure from China.

Dear Mr. Turner:

In your letter dated December 22, 1999 you requested a classification ruling on behalf of Office Depot Inc.

You submitted samples of a contoured infant neck support cushion and an animal figure. The outer shell of the cushion is made from 100 percent cotton knit fabric. You indicate that the item is stuffed with foam, however, the submitted sample is stuffed with a polyester filler. The tubular cushion measures approximately 7 x 14-1/2 inches. This U-shaped cushion has an indentation in the center that conforms to the neck. The ends of the cushion depict an elephant’s head. The principle use of the pillow is to provide support to an infant’s head and neck while resting or sleeping in a sitting position. The animal figure consists of a textile representation of an elephant measuring approximately 12 centimeters in height and 17 centimeters in length. It is constructed from the same material as the cushion. The item features a hook and loop fastener and is used wrapped around a seat belt.

The applicable subheading for the neck cushion will be 9404.90.1000, 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: of cotton. The duty rate will be 5.6 percent ad valorem.

The applicable subheading for the elephant figure will be 9503.49.0025, Harmonized Tariff Schedule of the United States (HTSUS), which provides for toys representing animals or non-human creatures, not stuffed. The duty rate will be free.

The cushion falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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.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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