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NY G86012

January 24, 2001

CLA-2-94:RR:NC:TA:349 G86012


TARIFF NO.: 9404.90.1000

Ms. Denise L. Welch
Lazer Transportation Services
27050 Wick Road
Taylor, Michigan 48180

RE: The tariff classification of a cushion from Austria.

Dear Ms. Welch:

In your letter dated December 18, 2000 you requested a tariff classification ruling on behalf Sassy Incorporated.

The submitted sample is an infant’s cushion. The cushion is designed to resemble a teddy bear. The front is made from 100 percent cotton terry fabric. It is backed with a polyvinyl chloride coated fabric. The head portion is stuffed with polyester filler. The remainder of the cushion is stuffed with soft plastic pellets. The cushion measures approximately 9 x 21 inches. It is designed to be used in an infant’s bathtub to support and position the baby’s head and back while adding comfort during bathing. As requested the sample is being returned.

The applicable subheading for the infant 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 5.5 percent ad valorem.

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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