J87765 J8 Ruling Active

The tariff classification of a diaper from China

Issued August 4, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6209.20.5040

Headings: 6209

Product description

The sample “Diaper Burp Cloth”, which you have submitted, manufactured from plied layers of woven fabric of 100% cotton, is rectangular, embroidered, and stated to be used as a burp cloth, a diaper, a lap pad, a changing pad, and a wiping cloth.

CBP rationale

The applicable subheading for the submitted sample will be 6209.20.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of cotton, other, other, diapers.

Full text

NY J87765 August 4, 2003 CLA-2-62:RR:NC:TA:358 J87765 CATEGORY: Classification TARIFF NO.: 6209.20.5040 Jessica Sheets Hamco P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a diaper from China Dear Ms. Sheets: In your letter dated July 30, 2003 you requested a classification ruling. The sample “Diaper Burp Cloth”, which you have submitted, manufactured from plied layers of woven fabric of 100% cotton, is rectangular, embroidered, and stated to be used as a burp cloth, a diaper, a lap pad, a changing pad, and a wiping cloth. The applicable subheading for the submitted sample will be 6209.20.5040, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, of cotton, other, other, diapers. The duty rate will be 9.4 per cent ad valorem. The submitted sample falls within textile category designation 239. Based upon international textile trade agreements products of China may be subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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