The tariff classification of an infant’s changing pad from China

N050432 February 9, 2009 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Ms. Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of an infant’s changing pad from China Dear Ms. Mayard: In your letter dated January 27, 2009 you requested a tariff classification ruling. The instant sample, identified as a “Traveling Changer,” is an infant’s diaper changing pad. The pad is comprised of two outer layers made from man-made fiber knit fabric laminated to a center rubber sheet. The pad is not stuffed. One end of the pad features pockets used to carry items such as diapers, baby cream and wipes. When not in use the pad folds up and is held in place by means of a plastic buckle. The open pad measures 17 x 21 inches. 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 duty rate will be 5.8 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