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NY N012645




June 20, 2007

CLA-2-94:RR:NC:N3:349

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.2000

Amy Fairchild
Baby AngelBug, Inc.
59 Crooked Creek Lane
Durham, NC 27713

RE: The tariff classification of a diaper changing pad from China

Dear Ms. Fairchild:

In your letter dated June 7, 2007 you requested a classification ruling.

You submitted a prototype sample of a foldable diaper changing pad. The open pad measures approximately x 17-3/4 inches x 32.5 inches. When folded, the pad measures 6 x 10.5 inches. The outer shell of the top surface (face) of the changing pad will be made from either 65 percent polyester and 35 percent cotton woven fabric or 100 percent cotton woven fabric. The back is made from nylon woven fabric. The pad is stuffed with a polyester fiber fill. It features a removable padded belt with a cover. The belt is made with a solid piece of polyurethane foam that is covered with the padded portion of the face fabric. The belt attaches to the pad by means of a plastic buckle and is used to hold the child in place. One end of the face side of the pad has three pockets. Contained in one of the pockets is a small cloth that is used to protect the pad from soiling. The pad has a handle at each end and hook and loop fasteners that hold the pad closed. The diaper changing pad acts as a cushion for an infant while their diaper is being changed.

The applicable subheading for the pad with a surface of 65 percent polyester and 35 percent cotton will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6 percent ad valorem. 

The applicable subheading for the pad with a surface of 100 percent cotton will be 9404.90.1000, HTSUS, 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 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The diaper changing pad (with an upper surface of 100 percent cotton) falls within textile category 369. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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