CLA-2-94:OT:RR:NC:N3:349
Ms. Valerie Ficarelle
Woltmann & Bonventre, Inc.
159 Doughty Boulevard
Inwood, NY 11096
RE: The tariff classification of a diaper changing set from China
Dear Ms. Ficarelle:
In your letter dated April 1, 2013 you requested a tariff classification ruling on behalf of Blossom Babies LLC.
The submitted sample is identified as “Wiggletot Diaper Changing Set.” It consists of a vest-like chest enclosure and a changing table pad. The vest-like item is placed on the infant and is attached to the pad by means of a large hook and loop fastener. Both items are stated to be made from an outer polyester knit fabric with printed designs, an inner polyester knit fabric and a thin layer of polyester batting sandwiched between. The batting is sewn to the inner or backing fabric in the pad. The changing pad measures 16.5 x 32 inches with a 6-inch side gusset. The edges are fully elasticized. There is a fabric flap at the center used to cover the “hook” side of the fastener so that the pad may be used without the vest-like item. The vest-like chest enclosure is not considered wearing apparel. The diaper changing set is considered a composite good.
The applicable subheading for the changing set 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 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: other. The duty rate will be 6 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