A85286 A8 Ruling Active

The tariff classification of an infants changing pad from China.

Issued July 25, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9404.90.1000

Headings: 9404

Product description

The tariff classification of an infants changing pad from China.

CBP rationale

The applicable subheading for the changing 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 A85286 July 25, 1996 CLA-2-:RR:NC:TP:349 A85286 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Mr. Stephen C. Liu Pacific Century Customs Service 8901 South La Cienge Blvd Suite 202 Inglewood, CA 90301 RE: The tariff classification of an infants changing pad from China. Dear Mr. Liu: In your letter dated June 20, 1996 you requested a classification ruling. The submitted sample is a changing pad and a small case. The top layer is made of a printed fabric which has been coated with a pvc plastic. This pvc plastic is visible to the naked eye. The back layer is made of a 100 percent cotton woven quilted fabric. It is filled with a thin layer of foam. The item measures approximately 12 inches by 22 inches and the edges are finished with a thin strip of woven fabric. This pad acts as cushion for an infant while their diaper is being changed. The small case is used to insert and store the folded pad when not in use. The applicable subheading for the changing 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 duty rate will be 5.9 percent ad valorem. The changing pad falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. 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. 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 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 John Hansen at 212-466-5854. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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