The tariff classification of a vinyl diaper bag, changingpad and insert from Taiwan and/or China.

NY 869144 December 18, 1991 CLA-2-42:S:N:N3G:341 869144 CATEGORY: Classification TARIFF NO.: 4202.92.4500; 3926.90.9090; 4823.90.8500 Mr. John M. Peterson Neville, Peterson & Williams Counsellors At Law 39 Broadway New York, NY 10006 RE: The tariff classification of a vinyl diaper bag, changing pad and insert from Taiwan and/or China. Dear Mr. Peterson: In your letter dated November 7, 1991, on behalf of Dolly, Inc., you requested a tariff classification ruling. The submitted sample, described as a "Disney Babies Diaper Tote Bag," is a vinyl diaper bag with an insert composed of paperboard covered with vinyl sheeting designed to carry diapers, baby bottles and other infant changing needs. You have indicated that a changing pad of vinyl PVC, measuring approximately 23 1/2" x 12" (which was not submitted) may be sold along with the bag at retail sale. The "Disney Babies" diaper tote bag is constructed with an exterior and interior surface of vinyl PVC. It measures approximately 9 1/2" x 11 1/2" with 5 1/2 " gussets. The interior of the bag is designed with six "bottle loops" composed of an elastic material. The bag features two textile carrying straps, and a top hook and loop closure. You have requested the proper classification for the "Disney Babies" diaper tote bag, changing pad and insert/stiffener if imported together in the same shipment, or if imported separately in separate shipments. The applicable subheading for the "Disney Babies" diaper tote bag, changing pad and insert if imported together, will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of plastic sheeting, other. The duty rate will be 20 percent ad valorem. The applicable subheading for the "Disney Babies" changing pad of plastic if imported separately will be 3926.90.9090, HTS, which provides for other articles of plastics, other. The duty rate will be 5.3 percent ad valorem. The applicable subheading for the "Disney Babies" insert if imported separately will be 4823.90.8500, HTS, which provides for other (than certain enumerated) articles of paper or paperboard. The duty rate will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport