The tariff classification of a child’s apron and baby changing pad from China

N092895 February 25, 2010 CLA-2-63:OT:RR:NC:TA:348 CATEGORY: Classification TARIFF NO.: 6211.42.0081; 6304.92.0000 Mr. Steve Agnew UPS Supply Chain Solutions 2150 Peace Portal Drive Blaine, WA 98230 RE: The tariff classification of a child’s apron and baby changing pad from China Dear Mr. Agnew: In your letter dated January 21, 2010, on behalf of your client Danica Imports Ltd., you requested a tariff classification ruling. Style “Kid’s Apron” is constructed of PVC coated 100% cotton. The bib-style woven apron features a fabric neck strap with an adjustable o-ring closure and fabric waist straps that tie at the back. The front of the apron also features three sectioned pockets. Style “Changing Pad” is constructed of PVC coated 100% cotton. It measures approximately 27 ¾” by 18”. It is constructed of two coated fabrics sewn together with a piped trim. You also requested the tariff classification for a tablecloth and an adult apron. Samples for these items were not included with the request and therefore cannot be classified. The applicable subheading for “Kid’s Apron” will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton, other. The rate of duty will be 8.1% ad valorem. The applicable subheading for “Changing Pad” will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The rate of duty will be 6.3% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division