The tariff classification of a baby support wedgefrom Taiwan, Korea and Singapore.

NY 893897 February 9, 1994 CLA-2-94:S:N:N6:349 893897 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Natouchka Patrice Rampy Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street New York, NY 10004 RE: The tariff classification of a baby support wedge from Taiwan, Korea and Singapore. Dear Ms. Rampy: In your letter dated January 12, 1994, on behalf of Diplomat Corporation, you requested a tariff classification ruling. The submitted sample, identified as style no. L911, is a baby support wedge. The wedge is comprised of an oval piece of woven fabric which is made of 100 percent man-made fiber. The edges are finished with a thin strip of fabric and it measures approximately 9-1/2 inches by 14 inches. Sewn onto one side of the of the oval piece is a triangular shaped sponge covered with a man-made fiber mesh-like fabric. The item is designed so that the fabric is placed under the baby's head with the wedge resting against the side of the head. The wedge will then keep the baby sleeping on its side. As requested the sample is being returned. The applicable subheading for the support wedge 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 rate of duty will be 6 percent ad valorem. Articles classifiable under subheading 9404.90.2000, HTS, are currently not assigned a textile category number and as such are not subject to visa or quota requirements. 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