The tariff classification of a "Baby Cover Up" and a "Changing Table Replacement Pad" from China.
Issued October 30, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.2000, 6307.90.9989
Product description
The "Baby Cover Up" is designed to fit over most infant carriers. It is made of 100 percent cotton woven fabric with a fleece lining. The edges are elasticized. There is an opening for the baby's head to be out. It features a zipper closure. The "Changing Table Replacement Pad" is rectangular in shape with polyester filling. The outer surface is made of 100 percent polyester terry knit fabric and the back is made of 100 percent cotton woven fabric. The pad acts as a cushion for an infant while their diaper is being changed.
CBP rationale
The applicable subheading for the "Baby Cover Up" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the "Changing Table Replacement Pad" will be 9404.90.2000, 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: Other.
Full text
NY C80807 October 30, 1997 CLA-2-63:RR:NC:TA:352 C80807 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 9404.90.2000 Ms. Teresa Wolven Expeditors International of Washington, Inc. 601 North Nash Street Los Angeles, CA 90245 RE: The tariff classification of a "Baby Cover Up" and a "Changing Table Replacement Pad" from China. Dear Ms. Wolven: In your letter dated October 14, 1997, on behalf of Noel Joanna, Inc., Rancho Santa Margarita, California, you requested a tariff classification ruling. The samples is being returned as requested. The samples submitted are a "Baby Cover Up" and a "Changing Table Replacement Pad". The "Baby Cover Up" is designed to fit over most infant carriers. It is made of 100 percent cotton woven fabric with a fleece lining. The edges are elasticized. There is an opening for the baby's head to be out. It features a zipper closure. The "Changing Table Replacement Pad" is rectangular in shape with polyester filling. The outer surface is made of 100 percent polyester terry knit fabric and the back is made of 100 percent cotton woven fabric. The pad acts as a cushion for an infant while their diaper is being changed. The applicable subheading for the "Baby Cover Up" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the "Changing Table Replacement Pad" will be 9404.90.2000, 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: Other. The rate of duty will be 6 percent ad valorem. 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 Alan Tytelman at 212-466-5896. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
Country of origin of certain pillows; Section 301 Measures
The tariff classification of an owl-shaped decorative pillow made in China
The tariff classification, United States Mexico Canada Agreement (USMCA) applicability, country of origin, and marking of bed pillows
The tariff classification and country of origin of five polyurethane foam seat pieces
The tariff classification of a neck pillow from China
The country of origin of three decorative pillows
Classification of a beaded accent pillow from India
The tariff classification of a tablecloth, placemat, dish drying mat, apron and chair pads from China
Country of origin and Section 301 trade remedy determination for pillows.
The tariff classification of children’s neck pillow and throw sets from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →