The tariff classification of a sheet saver from Taiwan.

NY G87482 March 21, 2001 CLA-2-94:RR:NC:TA:349 G87482 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Estelle Lee TL Care P.O. Box 77087 San Francisco, CA 94107 RE: The tariff classification of a sheet saver from Taiwan. Dear Ms. Lee: In your letter dated February 22, 2001 you requested a classification ruling. The instant sample, TL Care Style No. 12950, is a sheet saver. The sheet saver is made from a 100 percent cotton fabric, a polyester filler and a 70 percent polyester and 30 percent cotton backing. It measures approximately 14 inches by 27.5 inches. There are two tie strings on each corner used to attach this item to the crib. The upper portion or face side of the pad is made of a cotton terry knit material while the reverse side is plain woven. The three layers have been quilted together. This sheet saver is used in the crib on top of the sheet to protect it from stains when an infants spits up. It may also be used as a changing pad. The applicable subheading for the sheet saver 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 rate of duty will be 5.5 percent ad valorem. The sheet saver falls within textile category designation 369. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated 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.gov. In addition, 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 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