CLA-2-94:S:N:N6:349 893483
Mr. Vincent Di Costanzo
The Hipage Company, Inc.
Customs Brokers/Foreign Freight Forwarders
P.O. Box 7819
Richmond, Virginia 23231
RE: The tariff classification of an infants play mat from China.
Dear Mr. Di Costanzo:
In your letter dated December 22, 1993, on behalf of Shelcore, Inc. you requested a tariff classification ruling.
You submitted an infants play mat. The mat is made of 100 percent polyester woven fabric with a 100 percent polyester filler. It measures approximately 70 centimeters square. The top is printed with a moon, stars, animals, fruits, and the sun in primary colors. The word "Shelcore" appears on the right hand side corner of the mat. The underside of the mat is yellow.
The applicable subheading for the mat 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, ediderdowns, 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 rate of duty will be 6 percent ad valorem.
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