CLA-2-94:OT:RR:NC:N3:349
Ms. Lisa McCormack
Vera Bradley
11222 Stonebridge Road
Roanoke, IN 46783
RE: The tariff classification of an infant’s changing pad from China
Dear Ms. McCormack:
In your letter dated February 8, 2013 you requested a tariff classification ruling.
The submitted sample, identified as a “Changing Pad Clutch,” Item number 12764 and Concept number C192, is an infant’s changing pad. The outer shell is made from 100 percent cotton woven fabric quilted to a non-woven fabric layer. The inner surface is a knit cotton terry fabric. A layer of plastic foam is placed in between the inner and outer surfaces. The pad contains two pockets on the inner surface. One pocket is lined with plastic and the other is formed from a knit mesh fabric. The pad has carry handles and self-fabric strap closures. When open the pad measures 12 x 36 inches and 12 x 9.5 inches when folded.
The applicable subheading for the infant’s changing pad will be 9404.90.1000, 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 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 duty rate 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/.
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,
Thomas J. Russo
Director
National Commodity Specialist Division