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NY J89559




October 16, 2003

CLA-2-63:RR:NC:TA:349 J89559

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Mr. James W. Lawless
C.H. Powell Company
47 Harvard Street
Westwood, MA 02090

RE: The tariff classification of a slip cover booster seat from China

Dear Mr. Lawless:

In your letter dated September 18, 2003 you requested a classification ruling on behalf of The First Years Inc.

You submitted a sample of the “Big Kid Slip Cover Booster,” referred to as item number 1263. The cover is made from water-resistant polyester woven fabric. It is designed to slip over a kitchen or dinning room chair. The cover has a zippered pocket that holds a 13-inch square plastic foam cushion. The 3-inch thick cushion has a polyvinyl chloride shell. A fabric strap secures the cover and cushion to the chair. A 3-point harness attached to the cover is used to secure the child.

In your letter you suggest classification under subheading 9401.80.6010 as other seats. The Slip Cover Booster” is essentially a separately presented cushion that gives children the height necessary to sit in an adult size chair and reach the adult table. It is not considered a seat.

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 rate of duty will be 6 percent ad valorem.

Subheading 9404.90.2000, HTS, 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.

Sincerely,

Robert B. Swierupski
Director,

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