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NY G82439

October 5, 2000

CLA-2-94:RR:NC:TA:349 G82439


TARIFF NO.: 9404.90.1000

Ms. Janet M. Jenkins
MSAS Global Logistics Inc.
P.O. Box 45058
Atlanta, GA 30320

RE: The tariff classification of infant’s car seat cushion cover from Thailand.

Dear Ms. Jenkins:

In your letter dated September 12, 2000 you requested a classification ruling on behalf of Britax Child Safety, Inc.

You submitted a sample of an infant’s car seat cushion cover. The outer shell will be made in a woven blend of either 90 percent cotton and 10 percent polyester or 90 percent cotton and 10 percent rayon. It is stuffed with a polyester filler and the back is made from non-woven fabric. The edges of the cover are elasticized to secure the cover to a car seat. It also has various cutouts through which safety restraints will protrude. You indicate in your letter that you will also import another cover. The outer shell of that cover will be made from 100 percent cotton denim fabric. It will be stuffed with a polyester filler.

The applicable subheading for the car seat cushion covers 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 infant’s car seat cushion cover falls within textile category designation 369. Based upon international textile trade agreements products of Thailand are subject to 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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