The tariff classification of a car seat liner from China.

NY H88985 March 26, 2002 CLA-2-94:RR:NC:TA:349 H88985 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Vicki Owens Blue Ridge International Products P.O. Box 989 Freeport, FL 32439 RE: The tariff classification of a car seat liner from China. Dear Ms. Owens: In your letter dated March 4, 2002 you requested a classification ruling. The submitted sample, identified as Style 50104 “Clean N’ Comfy”, is a cushioned car seat liner. The front panel is made from 65 percent polyester and 35 percent cotton woven fabric. The fabric is printed with “Sesame Street” characters and stars. A portion of the back panel is made from the polyester and cotton fabric while the rest is made from a sheet of polyvinyl chloride. You state that the liner will be filled with a piece of polyurethane foam, however, the instant sample is stuffed with a polyester fiberfill. It has a cutout on the bottom through which restraints will protrude. The liner both keeps the car seat clean and also acts as cushion protecting an infant from shocks that may occur when traveling by automobile. The applicable subheading for the cushioned car seat liner 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. 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. Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division