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NY H88763

March 8, 2002

CLA-2-94:RR:NC:TA:349 H88763


TARIFF NO.: 9404.90.2000

Ms. Vicki Owens
Blue Ridge International Products Co.
P.O. Box 989
Freeport, FL 32439

RE: The tariff classification of cushion from China.

Dear Ms. Owens:

In your letter dated February 18, 2002 you requested a classification ruling.

The submitted sample, identified as Style #50084 “Safe Fit Safe ‘n Secure”, is a cushion to be used in shopping carts. It is comprised of a rectangular seat section that attaches to the shopping cart seat by means of a hook and loop fastener. Sewn to the seat section is a portion that can be placed over the shopping cart handle bar. The item has safety straps with a hook and loop fastener and a fabric belt with a plastic buckle. The outer shell of style #50084 is made from nylon fabric and it is stuffed with polyester filler. The article provides cushioning to the bottom and back of a child while sitting in a shopping cart or high chair, and the strap secures the child in the manner of a seat belt.

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

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 646-733-3043.


Robert B. Swierupski

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