The tariff classification of a infant car seat cover from India.

NY C85033 March 24, 1998 CLA-2-94:RR:NC:TA:349 C85033 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Desira Walker Olly's Import USA Inc. 344 Lathrop Avenue River Forest, IL. 60305 RE: The tariff classification of a infant car seat cover from India. Dear Ms. Walker: In your letter dated March 2, 1998 you requested a classification ruling. The instant sample, identified as Stock/Style# 3-00-98 and 4-00-98, is an infant car seat cover. The outershell of the cover is made from 100 percent cotton woven fabric and it contains a 100 percent polyester filler. Quilt stitching extends through all three layers. It measures approximately 16 by 34 inches. The cushion cover has cutouts for the car seat straps. As requested the infant car seat cover is being returned. The applicable subheading for the seat cover will be 9404.90.1000, 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: of cotton. The duty rate will be 5.7 percent ad valorem. The seat cover falls within textile category designation 369. Based upon international textile trade agreements products of India are subject to the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 John Hansen at 212-466-5854. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division