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NY F88897

July 14, 2000

CLA-2-94:RR:NC:TA:349 F88897


TARIFF NO.: 9404.90.2000; 9401.90.1080

Ms. Marsha L. Dawson
Graco Children’s Products Inc.
P.O. Box 100
Elverson, PA 19520

RE: The tariff classification of car seat cushion, head support and canopy from China.

Dear Ms. Dawson:

In your letter dated June 12, 2000 you requested a classification ruling.

The submitted samples, referred to as “Car Seat Soft goods package – Series 8400”, consists of an infant car seat cover, head support and canopy. The cover is comprised of a middle panel and two side panels. The front portions of these panels are made from 100 percent polyester woven fabrics. The panels are stuffed with a 100 percent polyester filler. The backs of the panels are covered with a white non-woven fabric. The middle panel is woven with a plaid design. It has a square applique with the word “Princeton” and a shield design near the top and the word “Graco” is embroidered near the bottom edge. The side panels feature a dobby diamond pattern. This cushion is contoured to fit an infant car seat and has two elastic loops and metal clips. It has rounded edges at the top and bottom and various cutouts through which restraints will protrude.

The head support is made from the same polyester fabrics as the seat cushion. This cushion is rectangular in shape and is stuffed with fiberfill. The top portion has a plaid tubular edge that is also stuffed. The head support cushion measures approximately 11 x 19 inches. There are four slots through which restraints will presumably protrude.

The canopy is also made from the same polyester woven fabrics. It has a slot at the top and bottom used to attach the canopy to the seat. This 3 panel canopy is designed for and can only be used with the car seat.

The three components of this “Car Seat Softgoods package” will be imported together in a single plastic bag. After importation, the “package” will be placed in the car seat box for the consumer to assemble. The “Car Seat Softgoods package” is not considered to be “goods put up in sets for retail sale”.

The applicable subheading for the cushion and head support will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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.

The applicable subheading for the canopy will be 9401.90.1080, HTS, which provides for seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof: parts: of seats of a kind used for motor vehicles other. The duty rate will be Free.

Presently, subheading 9404.90.2000 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

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