The tariff classification of an infant's head support from China.
Issued November 4, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.1000
Headings: 9404
Product description
The submitted sample, identified as K-15969, is an infant's head support cushion. The infant's 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 from 100 percent cotton terry knit fabric. The item measures approximately 9 inches by 20-1/2 inches. It has two slots on each side with a hook and loop closure and an opening at the bottom through which restraints will presumably protrude.
CBP rationale
The applicable subheading for the infant's head support 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 of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton.
Full text
NY C80956 November 4, 1997 CLA-2-94:RR:NC:TA:349 C80956 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Marie Knight Phoenix International Freight Services Ltd. 28466 Highland Romulus, MI 48174 RE: The tariff classification of an infant's head support from China. Dear Ms. Knight: In your letter dated October 20, 1997 you requested a classification ruling on behalf of United Global Sourcing Inc. The submitted sample, identified as K-15969, is an infant's head support cushion. The infant's 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 from 100 percent cotton terry knit fabric. The item measures approximately 9 inches by 20-1/2 inches. It has two slots on each side with a hook and loop closure and an opening at the bottom through which restraints will presumably protrude. The applicable subheading for the infant's head support 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 of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: of cotton. The rate of duty will be 5.8 percent ad valorem. The head support falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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. 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 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 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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