CLA-2-63:OT:RR:NC:N3:349

Ms. Carly Deane
CST Inc.
3101 Yorkmont Road, Suite 1700
Charlotte, NC 28208

RE: The tariff classification of a protective pad from China

Dear Ms. Deane:

In your letter dated December 3, 2008 you requested a classification ruling on behalf of Revman International.

The submitted sample is a piece of a protective pad (style name Incogneato). The pad is comprised of a quilted layer and a backing. The quilted layer is made from 100 percent cotton flannel printed face fabric, a plain woven cotton backing fabric and a polyester fill. Quilt stitching extends through all three layers. The backing is made from two layers of cotton flannel fabric laminated to a center rubber layer. The edges are finished with a twill binding. The actual pad will measure 32 x 34 inches. You state that the pad can be used for multiple purposes that include use with people who are incontinent, changing babies or even pets. The applicable subheading for the pad will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 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 protective pad 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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
National Commodity Specialist Division