CLA-2-94:RR:NC:TA:349 D82299
Mr. Mike Leahy
A.N. Deringer, Inc.
173 W. Service Road
Champlain, NY 12919
RE: The tariff classification of a car seat cushion and a
cushion from Canada.
Dear Mr. Leahy:
In your letter dated September 4, 1998 you requested a
tariff classification ruling on behalf of Kozy Kids.
You have submitted samples of a car seat cushion, referred
to as the "Kokkoon Car Seat Bag", and a cushion, referred to as
the "Kuddle Ring". The "Kokkoon Car Seat Bag" consists of a car
seat or stroller cushion, a separate cover and a head support.
The infant's cushion is contoured to fit a infant's car seat or
stroller. The cushion's outer shell is made from 100 percent
cotton woven fabric and it is stuffed with a polyester filler.
One side of the outer shell is printed and the other is solid
green. There are various cutouts through which seat restraints
will protrude. The separate cover is made of the same three
layer construction as the cushion. It is attached to the front
of the cushion by a zipper. When zippered together the cushion
and cover resemble an infant's bunting. It also features two
elastic straps and snaps. The headrest is comprised of a panel
with a tubular piece sewn to the top portion. It measures
approximately 9 x 16-1/2 inches.
The C-shaped "Kuddle Ring" measures approximately 21 x 23
inches. The cushion form, which fits inside the removable cover,
has a 65 percent polyester and 35 percent cotton shell. The form
is stuffed with a polyester filler. The removable cover is made
from 100 percent cotton woven printed fabric and it is sized to
fit the form. One end of the cover has a zipper closure used to
insert the form, while the other end has an elasticized pocket.
A textile carry loop is attached to one side. The form and
removable cover are considered a composite good. The samples are
being returned.
The applicable tariff provision for the "Kokkoon Car Seat
Bag" and the "Kuddle Ring" will be 9404.90.1000, 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: of cotton. The general rate of duty will be
5.7 percent ad valorem.
This ruling is being issued under the provisions of Part 177
of the Customs Regulations (19 CFR 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