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NY R02685

October 26, 2005

CLA-2-94:RR:NC:N3:349 R02685


TARIFF NO.: 9404.90.2000

Mr. William J. Twigger
Customhouse Broker Air Cargo Sales, Inc.
429 Moon Clinton Road
Coraopolis, PA 15108

RE: The tariff classification of a cushion from China.

Dear Mr. Twigger:

In your letter dated October 14, 2005 you requested a classification ruling on behalf of Online Stores, Inc.

You will be importing a shopping cart seat cushion. A sample of the cushion was not submitted with your request. One side of the outer shell is made from a woven blend of polyester and cotton woven printed fabric. The reverse side is made from nylon woven fabric. You state that the cushion contains an internal pad made from non-woven man-made material. The cushion secures to the cart by means of nylon straps. It has cutouts for the child’s legs to go through and a safety restraint used to secure the child to the shopping cart. The cushion folds up and is held closed by means of a zipper closure. It contains a number of pockets used to hold diapers, wipes, small toys or snacks and includes a small pillow. The shopping cart seat cushion provides cushioning to the bottom and back of a child while sitting in a shopping cart, and the strap secures the child in the manner of a seat belt. .

The applicable subheading for the shopping cart seat 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 duty rate will be 6 percent ad valorem.

The above subheading is not assigned a category designation and items therein are not subject to quota or visa requirements. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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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