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NY K82655

February 6, 2004
CLA-2-94:RR:NC:TA:349 K82655


TARIFF NO.: 9404.90.1000

Mr. Mark W. Feist
OSO Products Ltd.
407 West 34th Street
Austin, TX 78705

RE: The tariff classification of a cushioned shopping cart seat cover from Mexico.

Dear Mr. Feist:

In your letter dated January 21, 2004 you requested a classification ruling.

The submitted sample is a cushioned shopping cart seat cushion. The outer shell of the cushion is made from 100 percent cotton woven fabric. The cushion is stuffed with a 100 percent polyester filler. It is circular in shape and the edges along the front are finished with elastic. The seat cushion has two cutouts used to accommodate the legs of a child. The cutouts have a hook and loop closure between them used to connect the seat cushion to the cart. The child and cushion are secured to the cart by means of a fabric belt with a plastic buckle. Sewn along one edge is a zippered pouch. The cushion can be folded up and stored in the attached zippered pouch.

The applicable subheading for the cart seat 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 general rate of duty will be 5.3 percent ad valorem.

The falls within textile category designation 369. Based upon international textile trade agreements products of Mexico are not subject to quota and 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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