The tariff classification of an infant diaper changing pillow from China

N251809 April 21, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Lisa Cash-Hanson Snuggwugg Incorporated 1976 Canyon Breeze Drive Las Vegas, NV 89134 RE: The tariff classification of an infant diaper changing pillow from China Dear Ms. Cash-Hanson: In your letter dated March 7, 2014, you requested a tariff classification ruling. You submitted a sample of a product you call the Snuggwugg Smartphone Interactive Pillow. The item is made of woven textile fabric and stuffed with polyester fiberfill. The removable cover is made up of polyester woven textile fabric and features embroidery. The cover has four loops sewn across the top to attach toys; no toys are included with the item. There is also a front pocket to hold interactive items or phone, also purchased separately. The diaper changing pillow is not a pillow that is used to support the head or neck; it is used to occupy a baby’s attention during a diaper change. To use, the semi-circular pillow is placed over the baby’s abdomen and then strapped under the lower back and secured by a hook-and-loop strip. The pillow measures 9”H x 14”L x 4”W. The applicable subheading for the Snuggwugg Smartphone Interactive Pillow 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 World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned. 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 mitchel.s.bayer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division