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The tariff classification of an infant head support cushion and neck support cushion from Taiwan, Korea, and Singapore.
Issued January 19, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 893715 (January 19, 1994)
Tariff classification
HTS codes: 9404.90.2000
Headings: 9404
Product description
You submitted an infant head support cushion which will be used in an infant's car seat or carrier. The infant head support cushion is rectangular in shape and is stuffed with a polyester fiber fill. The top portion has a tubular edge which is also stuffed. The outer shell is made of 65 percent polyester and 35 percent cotton terry knit fabric. The item measures approximately 9-3/4 inches by 23-1/4 inches. It has two slots on each side with a VELCRO-like closure and an opening at the bottom through which restraints will presumably protrude. The second item is an infant neck support cushion made of 65 percent polyester and 35 percent cotton fabric stuffed with a polyester fiber fill. The top portion is of woven fabric printed in a multi-colored pattern and the back is terry fabric in a fuchsia color. It is tubular in shape and measures approximately 7 inches by 8 inches. As stated in your letter it placed around a baby's neck while the child is napping in a car or portable chair to support the baby's head and neck comfortably during the napping period. As requested the samples are being returned.
CBP rationale
The applicable subheading for both the infant head and neck support cushions 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 of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other.
Full text
NY 893715 January 19, 1994 CLA-2-94:S:N:N6:349 893715 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Natouchka Patrice Rampy Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: The tariff classification of an infant head support cushion and neck support cushion from Taiwan, Korea, and Singapore. Dear Ms. Rampy: In your letter dated January 7, 1994, on behalf of Diplomat Corporation you requested a tariff classification ruling. You submitted an infant head support cushion which will be used in an infant's car seat or carrier. The infant head support cushion is rectangular in shape and is stuffed with a polyester fiber fill. The top portion has a tubular edge which is also stuffed. The outer shell is made of 65 percent polyester and 35 percent cotton terry knit fabric. The item measures approximately 9-3/4 inches by 23-1/4 inches. It has two slots on each side with a VELCRO-like closure and an opening at the bottom through which restraints will presumably protrude. The second item is an infant neck support cushion made of 65 percent polyester and 35 percent cotton fabric stuffed with a polyester fiber fill. The top portion is of woven fabric printed in a multi-colored pattern and the back is terry fabric in a fuchsia color. It is tubular in shape and measures approximately 7 inches by 8 inches. As stated in your letter it placed around a baby's neck while the child is napping in a car or portable chair to support the baby's head and neck comfortably during the napping period. As requested the samples are being returned. The applicable subheading for both the infant head and neck support cushions 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 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. Presently, there is no textile category designation assigned to subheading 9404.90.2000, HTS. 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
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