The tariff classification of a changing pad and pouch from Canada

N003503 December 15, 2006 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040; 4202.92.9060 Melissa J. Commons Goober Baby Designs 96 24th Avenue East Vancouver, British Columbia V5V 124 Canada RE: The tariff classification of a changing pad and pouch from Canada Dear Ms. Commons: In your letter dated November 17, 2006 you requested a tariff classification ruling. You submitted two samples. The changing pad is comprised of three layers. One layer is made from cotton woven printed fabric, an inner layer of plastic and a layer of polyester knit pile. The edges are finished with a strip of woven fabric. The rectangular pad folds up and is held in place by means of a ribbon tie. The open pad measures 16 x 25 inches and when folded measures 6 x 9.5 inches. You state that the principle use of the item is a sanitary surface to change a baby’s diaper. It our opinion that the essential character of the item is imparted by the knit pile fabric. The second sample, referred to as a baby lunch bag, is a non-insulated pouch. It measures 8 x 9 inches and features a top flap closure. The front portion of the pouch is constructed with an outer surface of a plastic sheeting. The applicable subheading for the changing pad will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The general duty rate will be 5.8 percent ad valorem. The applicable subheading for the pouch will be 4202.92.9060, HTSUS, which provides for other containers and cases, with outer surface of sheeting of plastic. The general duty rate will be 17.6 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, Robert B. Swierupski Director, National Commodity Specialist Division