The tariff classification of an infant car seat pad andcanopy from Mexico.

NY 882039 February 4, 1993 CLA-2-94:S:N:N6:349 882039 CATEGORY: Classification TARIFF NO.: 9404.90.2000; 6307.90.9986 Mr. Raymundo Gonzalez Daniel B. Hastings Inc. P.O. Box 673 Laredo, Texas 78042 RE: The tariff classification of an infant car seat pad and canopy from Mexico. Dear Mr. Gonzalez: In your letter dated January 13, 1993, on behalf of Bauerhin, Lansing, Michigan, you requested a tariff classification ruling. The instant samples are two infant car seat pads and a canopy. One pad is contoured to fit a newborn car seat/carrier, and measures approximately 18 inches by 20 inches exclusive of a 3-1/4 inch end ruffle. It is comprised of four panels whose front surface is made of a blend of 50 percent polyester/ 50 percent cotton woven fabric. The panels are stuffed with a 100 percent polyester filler and the back of the panels are covered with white non-woven fabric. Each side panel has a slot through which restraints will presumably protrude. The front has four small plastic clips which will hold the cover onto the newborn car seat/carrier. The second pad is constructed to fit an infant car seat, and it measures approximately 21-1/8 inches by 25-1/2 inches exclusive of a 3-1/4 inch ruffle. It is comprised of three panels whose exterior portion is made of a blend of 50 percent polyester/50 percent cotton woven fabric. The panels are stuffed with a 100 percent polyester filler and the back is covered with white non-woven fabric. The middle panel has four slots and an opening at the bottom through which restraints will presumably protrude. The side panels have two plastic clips which will hold the cover onto the infant car seat. The canopy is made in a woven blend of 50 percent polyester/ 50 percent cotton fabric. It measures approximately 19-3/4 inches by 28-1/2 inches exclusive of a 15/16 inch ruffle and has two elastic straps. The applicable subheading for the pads 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. No textile category is currently assigned to merchandise under this subheading. The applicable subheading for the canopy will be 6307.90.9986, HTS, which provides for other made up articles, including dress patterns: other: other: other: other. The rate of duty will be 7 percent ad valorem. No textile category is currently assigned to merchandise under this subheading. Articles classifiable under subheading 6307.90.9986, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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