885605 88 Ruling Active

The tariff classification of an infant's changing table pad from China.

Issued May 4, 1993 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9404.90.1000

Headings: 9404

Product description

The submitted sample is an infant's changing table pad. The pad is rectangular in shape with a tubular edge which is stuffed. It is made of 80 percent cotton and 20 percent polyester fabric with a polyester filler, and measures approximately 9-3/4 inches by 35-1/2 inches. The outer surface is made of terry knit fabric and the back is made of woven fabric. The rectangular pad contains quilt stitching. The pad acts as a cushion for an infant while their diaper is being changed.

CBP rationale

The applicable subheading for the pad will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), 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: of cotton.

Full text

NY 885605 May 4, 1993 CLA-2-94:S:N:N6: 349 885605 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Pamela Ervin Expeditors International of Washington, Inc. 601 N. Nash Street El Segundo, California 90245 RE: The tariff classification of an infant's changing table pad from China. Dear Ms. Ervin: In your letter dated April 22, 1993, on behalf of Noel Joanna, Inc., you requested a tariff classification ruling. The submitted sample is an infant's changing table pad. The pad is rectangular in shape with a tubular edge which is stuffed. It is made of 80 percent cotton and 20 percent polyester fabric with a polyester filler, and measures approximately 9-3/4 inches by 35-1/2 inches. The outer surface is made of terry knit fabric and the back is made of woven fabric. The rectangular pad contains quilt stitching. The pad acts as a cushion for an infant while their diaper is being changed. The applicable subheading for the pad will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), 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: of cotton. The rate of duty will be 6 percent ad valorem. The pad falls within textile category designation 369. Based upon international trade agreements, products of China are subject to visa and quota requirements. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. 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 

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