The tariff classification of the "Snooze Pad" from Taiwan, Hong Kong or China.

NY 809351 May 1, 1995 CLA-2-39:S:N:N6:221 809351 CATEGORY: Classification TARIFF NO.: 3926.90.9890 Ms. Ivy Wu Yuntek International, Inc. 2416 Tripaldi Way Hayward, CA 94545 RE: The tariff classification of the "Snooze Pad" from Taiwan, Hong Kong or China. Dear Ms. Wu: In your letter dated April 19, 1995, you requested a tariff classification ruling. The Snooze Pad is composed of polyvinyl chloride sheeting. The pad consists of two rectangular sheets measuring approximately 42 inches by 20 inches, sewn together on three sides and stitched together across the width at various intervals. After importation, the pad will be filled with polyester fiber. The finished pad is meant to be used as a nap pad for children. The applicable subheading for the Snooze Pad will be 3926.90.9890, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 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