CLA-2-94:S:N:N6:349 882039
Mr. Raymundo Gonzalez
Daniel B. Hastings Inc.
P.O. Box 673
Laredo, Texas 78042
RE: The tariff classification of an infant car seat pad and
canopy from Mexico.
Dear Mr. Gonzalez:
In your letter dated January 13, 1993, on behalf of
Bauerhin, Lansing, Michigan, you requested a tariff
classification ruling.
The instant samples are two infant car seat pads and a
canopy. One pad is contoured to fit a newborn car seat/carrier,
and measures approximately 18 inches by 20 inches exclusive of a
3-1/4 inch end ruffle. It is comprised of four panels whose
front surface is made of a blend of 50 percent polyester/ 50
percent cotton woven fabric. The panels are stuffed with a 100
percent polyester filler and the back of the panels are covered
with white non-woven fabric. Each side panel has a slot through
which restraints will presumably protrude. The front has four
small plastic clips which will hold the cover onto the newborn
car seat/carrier.
The second pad is constructed to fit an infant car seat, and
it measures approximately 21-1/8 inches by 25-1/2 inches
exclusive of a 3-1/4 inch ruffle. It is comprised of three
panels whose exterior portion is made of a blend of 50 percent
polyester/50 percent cotton woven fabric. The panels are stuffed
with a 100 percent polyester filler and the back is covered with
white non-woven fabric. The middle panel has four slots and an
opening at the bottom through which restraints will presumably
protrude. The side panels have two plastic clips which will hold
the cover onto the infant car seat.
The canopy is made in a woven blend of 50 percent polyester/
50 percent cotton fabric. It measures approximately 19-3/4
inches by 28-1/2 inches exclusive of a 15/16 inch ruffle and has
two elastic straps.
The applicable subheading for the pads 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. No textile category is currently assigned to
merchandise under this subheading.
The applicable subheading for the canopy will be
6307.90.9986, HTS, which provides for other made up articles,
including dress patterns: other: other: other: other. The rate
of duty will be 7 percent ad valorem. No textile category is
currently assigned to merchandise under this subheading.
Articles classifiable under subheading 6307.90.9986, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
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