United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY F84360 - NY F84424 > NY F84372

Previous Ruling Next Ruling
NY F84372

April 19, 2000

CLA-2-94:RR:NC:TA:349 F84372


TARIFF NO.: 9404.90.2000

Ms. JoAnn Chang Tinsley
Kiddopotamus and Company
2550 49th Street, No. 7
Boulder, CO 80301

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

Dear Ms. Tinsely:

In your letter dated March 3, 2000 you requested a classification ruling.

You submitted a photocopy of prototype infant cushion and fabric swatches. The front portion of the cushion will be made from 100 percent polyester knit fleece fabric. The back will be made from 100 percent cotton woven fabric. The item is stuffed with polyester filler. It is contoured to fit strollers.

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, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

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, 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

Previous Ruling Next Ruling

See also: