CLA-2-94:S:N:N6:349 805068
Mr. David Rutt
Expeditors International of Washington, Inc.
601 N. Nash Street
El Segundo, California 90245
RE: The tariff classification of an infant changing table pad
and infant seat cover from Hong Kong.
Dear Mr. Rutt:
In your letter dated November 30, 1994 received in this
office on December 9, 1994, on behalf of Noel Joanna Inc. you
requested a classification ruling.
The instant samples are an infant changing pad and a infant
seat cover. The pad is rectangular in shape with a tubular edge
which is stuffed. The pad's outer shell is made of 75 percent
cotton and 25 percent polyester fabric with a polyester filler,
and it measures approximately 16 inches by 34-1/2 inches. The
top surface is made of terry knit fabric and the back is made of
woven fabric. This pad acts as a cushion for an infant while
their diaper is being changed.
The item you refer to as a baby bunting is a seat cover.
This cover is designed to be used with a car seat, stroller, or
on its own. The cover's outer shell is made of 65 percent
polyester and 35 percent cotton woven fabric with a polyester
filler. There is a ruffle along the top portion and an elastic
band that will help secure the cover to a seat. It also has two
VELCRO-like pieces used to fit the cover to a seat and it has
various cutouts through which restraints will protrude. There is
an additional piece on the front with a zipper closure. When
zippered this piece covers an infant's lower torso and provides
warmth. This piece is completely removable. The samples are
being returned.
The applicable subheading for the changing pad 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 rate of duty
will be 5.9 percent ad valorem.
The applicable subheading for the seat cover 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 changing pad falls within textile category designation
369. Based upon international trade agreements, products of Hong
Kong are subject to an export license requirements.
Articles classifiable under subheading 9404.90.2000, HTS,
are currently not assigned a category and as such are not subject
to visa or quota requirements.
The designated textile and apparel categories may be
subdivided into parts. If so, visa nd quota requirements
applicable to the subject merchandise may be affect. Since part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes, to
obtain the most current information available, we suggest that
you check, close to the time of shipment, the Status Report On
Current Import Quotas (Restraint Levels), an internal issuance of
the U.S. Customs Service, which is available for inspection at
your local Customs office.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport