The tariff classification of a diaper bag with a changing pad from China

NY J84368 May 7, 2003 CLA-2-42:RR:NC:3:341 J84368 CATEGORY: Classification TARIFF NO.: 4202.92.1500 Alvin Chow C/o US JHI Corporation 2224 Evergreen Rd., STE. #2 Middleton, WI 53563 RE: The tariff classification of a diaper bag with a changing pad from China Dear Mr. Chow: In your letter dated April 29th, 2003 you requested a tariff classification ruling. The sample submitted, identified as Style #SHS 001015 “Diaper Bag (Gingham)”, is a diaper bag that contains a changing pad that you indicate will be imported and sold at retail together. The bag measures approximately 14”W x 15”H x 9”D. A zippered pocket is featured on the lower half of one exterior side of the bag and a semi-open pocket on the lower half of the other exterior side. A shoulder strap extends from the bottom rim of the bag to the top rim of the bag. The interior lining of the item is constructed of a synthetic material that you identify as a blend of nylon and polyester. The exterior (“shell”) of the bag is constructed of a textile fabric material that consists of 65 percent cotton and 35 percent polyester. The changing pad measures approximately 19 ½”W x 11 ¾”H. The front of this item is constructed of 100 percent cotton and the back of the pad consists of a synthetic material consisting, also, of a nylon/polyester blend. The sample will be returned as requested. The applicable subheading for the diaper bag with changing pad will be 4202.92.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports, and similar bags, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The rate of duty will be 6.4 percent ad valorem. 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 Kevin Gorman at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division