The tariff classification of diaper bag with changing pad from China

N061300 June 3, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.3031 Lisa R. Collier Brand Science LLC P.O. Box 740 313 E. Meeting Street Dandridge, TN 37725 RE: The tariff classification of diaper bag with changing pad from China Dear Ms. Collier: In your letter dated May 12, 2009, you requested a tariff classification ruling. The sample will be returned as requested. Style 7532 is a diaper bag with a removable changing pad. Both pieces are constructed with an outer surface of 100% man-made textile material. The bag is designed to provide storage, protection, portability, and organization to personal effects and accessories such as clothing, diapers, bottles, or other sundry articles. The bag has a textile-lined storage compartment with two open pockets on the sidewall. The storage compartment has a nylon zipper closure at the top. The front exterior has a zippered pocket along the entire width of the bag. The back exterior has an open pocket along the entire width of the bag for storing the changing pad is stored. The diaper bag has webbed carrying handles and an adjustable, removable shoulder strap. Each end of the bag has an open pocket. It measures approximately 13” (W) x 13” (H) x 6.5” (D). The diaper bag and changing pad are considered to be a set, General Rule of Interpretation 3(b), noted. The essential character of the set is imparted by the diaper bag. The applicable subheading for style 7532 with changing pad will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers. The 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division