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NY I81507

May 21, 2002

CLA-2-94:RR:NC:TA:349 I81507


TARIFF NO.: 9404.90.2000

Mr. Wayne Martley
Dorel Juvenile Group/Safety 1st, Inc.
45 Dan Road
Canton, MA 02021

RE: The tariff classification of a bath pillow from China.

Dear Mr. Martley:

In your letter dated May 2, 2002 you requested a classification ruling.

The submitted sample is referred to as product number 44502, “Cradle n Wrap Bath Pillow.” The pillow consists of a 2-inch thick piece of plastic foam and a textile cover. The approximately 11 x 20 inch foam is cut to form the general outline of a seal. The cover is made from knit terry fabric and a polyester openwork knit fabric. The back of the cover features an overlapping flap closure. Part of the terry fabric is embroidered with the facial features of a seal. Two triangular flippers extend approximately 9 inches from the sides of the cover. The bath pillow is designed to be used while sponge bathing an infant. The flippers or “warming wings” may be used to partially cover the infant.

The applicable subheading for the bath pillow 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 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, the above subheading 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. 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 646-733-3043.


Robert B. Swierupski

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