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NY I86513

October 4, 2002

CLA-2-94:RR:NC:TA:349 I86513


TARIFF NO.: 9404.90.2000

Ms. Wendy Wieland Martin
P.O. Box 14374
St. Louis, MO 63178-4374

RE: The tariff classification of a mat from Mexico.

Dear Ms. Martin:

This letter replaces New York Ruling Letter (NYRL) I85870 dated September 19, 2002, which you recently received. In reviewing that letter a clerical error in the description of the item contained in the ruling was identified. That clerical error has been corrected.

The instant sample is a nap mat. The outer shell of the mat is made from 65 percent polyester and 35 percent cotton woven fabric. It is stuffed with a polyester filler. The fabric is printed with various Looney Tunes characters. Quilt stitching extends through all three layers. The rectangular mat measures approximately 25.5 x 42 inches. Sewn to one end of the mat is a pillowcase/cover containing a removable stuffed pillow. The mat is designed to be folded and secured with fabric ties. The folded and tied mat fits into a lightweight polyvinyl bag with a zipper closure and carry strap. The bag serves as storage for the nap mat. As requested the mat is being returned.

The applicable subheading for the nap mat 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 general 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.

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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