United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 882249 - NY 882462 > NY 882312

Previous Ruling Next Ruling
NY 882312




February 24, 1993

CLA-2-94:S:N:N6: 349 882312

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.1000; 6307.90.9986

Mr. Michael E. Kerr
55 Dayleview Road
Berwyn, PA 19312

RE: The tariff classification of an infant changing table pad and infant spit up protector from China.

Dear Mr. Kerr:

In your letter dated January 29, 1993 you requested a tariff classification ruling.

The submitted samples are an infant changing table pad, and the item you refer to as an infant spit up bib is an infant spit up mattress protector. The pad is rectangular in shape with a tubular edge which is stuffed. It is made of 80 percent cotton and 20 percent polyester fabric with a polyester filler, and measures approximately 9-3/4 inches by 35-1/2 inches. The outer surface is made of terry knit fabric and the back is made of woven fabric. The rectangular pad contains quilt stitching. The pad acts as a cushion for an infant while their diaper is being changed.

The infant spit up protector is made of 100 percent cotton woven fabric and measures approximately 16-5/16 inches by 26 inches. There are two tie strings on each corner used to attach the bib to a crib. It is reversible. The upper portion is blue in color and the back is white with pink dots. The infant spit up protector is used in the crib on top of the sheet to protect it from stains when an infant spits up.

The applicable subheading for the pad 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 6 percent ad valorem.

The applicable subheading for the spit up protector will be 6307.90.9986, HTS, which provides for other made up articles, including dress patterns: other: other: other... other: other. The rate of duty will be 7 percent ad valorem.

The pad falls within textile category designation 369. Based upon international trade agreements, products of China are subject to visa and quota requirements. The spit up protector is classified in a subheading that is not currently assigned a textile category.

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. Since 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 Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: