APP-6-2-61-TO:TT MEF G28

Mr. Billy Rayman
President
NoahzArk Company
1021 17thStreet
Santa Monica, California 90403-4315

RE: The Tariff Classification of a Babies’ Acrylic Fiber Plush Diaper Cover from China and Korea

Dear Mr. Rayman:

In your letter dated January 17, 2001, you requested a tariff classification ruling.

The sample submitted, Style Number TB004G, is an Acrylic Plush Fiber Diaper Cover. This item features elastic at the waist and around the leg openings. Two large Velcro closures are placed at the waist above each leg opening. The back of the diaper cover forms the face of a bear complete with ears, plastic eyes, and a polyester filled snout. The Diaper Cover will be imported in Babies’ size range 6-30 months. The sample will be returned to you as requested.

The applicable subheading for the Babies’ Acrylic Plush Fiber Diaper Cover will be 6111.30.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for Babies’ garments and clothing accessories, knitted or crocheted: Of synthetic fibers: Other: Other: Other. The rate of duty is 16.3%.

2

The Babies’ Acrylic Plush Fiber Diaper Cover falls within Textile Category Designation 239. Based upon international textile trade agreements, products of China are subject to the requirements of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U. S. Customs Service Textile and Status Report, an internal issuance of the U. S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts.

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 this ruling, please contact Field National Import Specialist Mary Fischbach at (410) 962-4472 or National Import Specialist Bruce Kirschner at (212) 637-7079.

Sincerely,

Charles P. Bartoldus
Port Director
Port of Baltimore