The tariff classification of an infant sleep support from France.

NY D83267 November 5, 1998 CLA-2-94:RR:NC:TA:349 D83267 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Stacy Bauman American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of an infant sleep support from France. Dear Ms. Bauman: In your letter dated October 7, 1998 you requested a tariff classification ruling. Style number FS33956, is a dual cushion system which is used to position infants on their sides while they are sleeping in order to decrease the risk of Sudden Infant Death Syndrome (SIDS). It is comprised of a rectangular base section with two cushions. The rectangular section is made from 100 percent cotton terry fabric. The outer shells of the cushions are made from the same terry fabric and they are stuffed with a polyester filler. One cylindrical cushion is sewn along one side of the rectangular base section. The other cushion which is shaped to resemble a polar bear is affixed to the pad by means of a hook and loop fastener. The placement of this second cushion is adjustable, allowing for proper positioning and support of the infant. Although the cushion resembles a stuffed bear, it is considered a cushion as it is primarily a necessary component of this dual cushion infant positioning system. The sample is being returned to you as requested. The applicable subheading for the positioning system 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, mattress, 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 rate of duty will be 5.7 percent ad valorem. 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