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NY G81409

September 29, 2000

CLA-2-94:RR:NC:TA:349 G81409


TARIFF NO.: 9404.90.2000

Mr. Randy L. Pohler
R. L. Pohler & Company
P.O. Box 999
Del Rio, TX 78841-0999

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of infant's car set cushion covers from Mexico; Article 509

Dear Mr. Pohler:

In your letter dated August 29, 2000, on behalf of VMI, Inc. a Division of Northport Industries, Inc., you requested a ruling on the status of car seat cushion covers from Mexico under the NAFTA.

You submitted a representative sample of an infant's car seat cushion cover. The padded cover is contoured to fit an infant's car seat. The cover features several slots and openings through which seat restraints will presumably protrude. The front and side panels will be made from automotive grade leather. The backing is made from a 100 percent polyester nonwoven fabric and the cover is stuffed with a polyester fiberfill. You state that the leather originates in the Dominican Republic while all of the other components are of United States origin. The car seat cushion covers will be cut, sewn and assembled in Mexico.

The applicable tariff provision for the car seat cushion cover will be 9404.90.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), 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 of plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The general rate of duty will be 6 percent ad valorem.

Subheading 9404.90.2000, HTSUSA, is not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions.

Each of the non-originating materials used to make the car seat cushion cover has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/94.7. The car seat cushion cover will be entitled to a Free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.

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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