The tariff classification of a "Wee Blocker" from China

N123388 September 17, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a “Wee Blocker” from China Dear Mr. Crago-Edwards: In your letter dated Sept. 10, 2010, you requested a tariff classification ruling. You submitted a sample of a product called a Wee Blocker, your item number A003IA00826. It is designed to be used during diaper changes to prevent the adult from getting wet. It resembles an inverted cup and measures 4.8” long, 2.4” wide and 2.4” deep. It is made of two layers of 100% cotton fabric with a fabric capping around the edges and is stuffed with plastic foam which holds the shape. The applicable subheading for the Wee Blocker will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as you requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division