The tariff classification of a baby crib liner from China.

NY C83174 January 28, 1998 CLA-2-94:RR:NC:SP:233 C83174 CATEGORY: Classification TARIFF NO.: 9403.90.6000 Mr. Dan Courson Import Traders, Inc. 333 Southwestern Blvd., Suite 202 Sugar Land, TX 77478-3659 RE: The tariff classification of a baby crib liner from China. Dear Mr. Courson: In your letter dated January 6, 1998, on behalf of Tender Creations, you requested a tariff classification ruling. The submitted sample is a baby crib liner. It is designed to prevent babies from getting their arms or legs caught between the side slats of a crib. It is made of a bolster consisting of 65% polyester and 35% cotton filled with 1.0 oz. polyester batting measuring 160" x 22", fire retardant polyester mesh sides measuring 160" x 24", and bottom measuring 53" x 27". Velcro tabs securely attach the liner to the railings and posts of most standard-size cribs. The finely knit machine-washable polyester mesh allows maximum air circulation and clear visibility of the baby in the crib. The liner is easily installed and is designed for use with the crib. The applicable subheading for the baby crib liner will be 9403.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furniture and parts thereof: parts: other: of textile material, except cotton. The rate of duty will be 1.4% ad valorem. The merchandise is not subject to quota restraints or visa restrictions. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division