The tariff classification of an infant’s diaper changing pad from China, Taiwan or Hong Kong

N074216 September 22, 2009 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.2000 Ms. Edith Tolchin EGT Global Trading P.O. Box 231 Florida, NY 10921 RE: The tariff classification of an infant’s diaper changing pad from China, Taiwan or Hong Kong Dear Ms. Tolchin: In your letter dated September 1, 2009 you requested a classification ruling on behalf of Dipe N’ Go, LLC. The submitted sample, identified as Dipe N’ Go, is an infant’s diaper changing pad. The shell will be made from 100 percent polyester, a polyester and cotton blend or 100 percent nylon woven fabric. It is assumed that the blended fabric is chief weight polyester. The shell is stuffed with a polyester filling. The open pad measures approximately 16 x 36 inches. It is divided in thirds with the bottom two thirds consisting of the changing pad section. The remaining third has 3 pockets used to hold diapers, wipes, etc. The pad features a small flap closure. Although thin, the padding in the pad is sufficient to provide a degree of cushioning. The applicable subheading for the pad will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 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