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NY I82626

June 25, 2002

CLA-2-94:RR:NC:TA:349 I82626


TARIFF NO.: 9404.90.1000; 6301.30.0020

Mr. Jonathan Mulinix
US JHI Corp.
2224 Evergreen Road, Suite 2
Middleton, WI 53562

RE: The tariff classification of a cushion and blanket from China.

Dear Mr. Mulinix:

In your letter dated May 23, 2002 you requested a classification ruling.

The instant sample, identified as an “Infant Head Support Travel Pack” Style#NH002, consists of a head support cushion and receiving blanket. The top portion of the outer shell of the cushion is made from 100 percent cotton knit printed terry fabric. The back is made from 65 percent polyester and 35 percent cotton woven fabric. The cushion is stuffed with a polyester filler. The top portion has a tubular edge that is also stuffed. This item features an additional removable tubular cushion that is used for sizing. The removable cushion attaches to head support cushion by means of a hook and loop fastener. The cushion features two slots through which safety restraints will protrude.

The receiving blanket is made from 100 percent cotton knit waffle weave fabric. The edges are hemmed. It measures approximately 29 x 33 inches. One corner features an applique and embroidery. Both items are packaged together in a vinyl bag.

In your letter you refer to this item as a “3-piece baby set”. GRI 3 provides for goods that are, prima facie, classifiable in two or more headings. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component, which gives them their essential character. According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "goods put up in sets for retail sale" refers to goods which:

(a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The subject items do not meet the qualifications of "goods put up in sets for retail sale." In this case the support cushion and blanket do not meet the second criterion.

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 5.4 percent ad valorem.

The applicable subheading for the blanket will be 6301.30.0020, HTS, which provides for blankets and traveling rugs: blankets (other than electric blankets) and traveling rugs, of cotton other. The duty rate will be 8.6 percent ad valorem.

The head support cushion and blanket fall within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements.

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 646-733-3043.


Robert B. Swierupski

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