The tariff classification of a shopping cart cushion and tote bag from China

NY G80120 August 11, 2000 CLA-2-94:RR:NC:TA:349 G80120 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Suzanna Langston Blue Ridge International Products Company P.O. Box 989 Freeport, FL 32439 RE: The tariff classification of a shopping cart cushion and tote bag from China Dear Ms. Langston: In your letter dated July 21, 2000 you requested a classification ruling. You submitted a sample of Style #74014 “Shopping Cart Safety Seat with Tote Bag”, which is a cushion to be used in shopping carts. It is packed with a nylon drawstring bag that measures 5 inches in diameter and 14 inches long. The safety seat is comprised of a rectangular seat section which attaches to the a shopping cart seat by means hook and loop fasteners and tie strings. Sewn to the seat section is a portion that can be placed over the shopping cart handle bar. There is also a belt with hook and loop fastener that fits through the grates of the shopping cart seat encircling and securing the child. The outer shell of style #74014 is made from nylon fabric and it is stuffed with a plastic foam filler. The edges are finished with polyester webbing. The article provides cushioning to the bottom and back of a child while sitting in a shopping cart or high chair, and the strap secures the child in the manner of a seat belt. The tote bag is sized to fit the rolled up safety seat and belt. It is used to store the seat and belt when not in use. The safety seat, belt and tote bag are considered a composite good. The seat portion provides the essential character of this composite good. The applicable subheading for Style #74014, “Shopping Cart Safety Seat with Tote Bag”, 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 of plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. Subheading 9404.90.2000, HTS, is not assigned a textile category designation and items classified therein are not subject to any visa or quota restrictions. Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7078. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division