The tariff classification of plastic changing table pad covers from China

N127191 November 8, 2010 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.1050 Ms. Laurel Scapicchio Phoenix International Freight Services Limited 400 Unicorn Park Drive 4th Floor Woburn, MA 01801 RE: The tariff classification of plastic changing table pad covers from China Dear Ms. Scapicchio: In your undated letter, received in our office on October 13, 2010, you requested a tariff classification ruling on behalf of Summer Infant Incorporated. The two submitted samples are identified as plastic changing table pad covers, item number 92000CVR (2 sided) and item number 92040-01 (4 sided). Each of these covers is designed to fit over and around a pad (not included in the importation) on which a baby will lay while diapers are changed. The cover is open on one side to allow for the insertion of the pad. Both covers are designed to fit over and around pads that measure 32” in length by 16” in width by 4” in height. There is a slight difference in the contours of the two sample covers because the rectangular pads over which these covers are designed to fit have either 2 long sides that gradually slope upward and 2 short sides that are flat or have 4 sides that gradually slope upward. Both covers are comprised of the same materials. The top and sides of each cover, which will be situated over the top and sides of the pad when in use, are made of polyethylene vinyl acetate (PEVA) plastic material. The bottom of the cover, which will be situated under the bottom of the pad when in use, is made of polyvinyl chloride (PVC) plastic material. Non-woven polyester fiber filing is situated in between the top and bottom surface of the top of the cover. Each cover features a strap that runs completely around the center of the cover, with two plastic buckles, one over the top side of the cover and one over the bottom. The top section of the strap with the buckle is designed to act as a safety belt to hold the baby in place and the bottom section of the strap with the buckle is designed to act as a security strap to hold the pad in place on the furniture. The applicable subheading for item number 92000CVR and item number 92040-01 will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … other household articles…of plastics: other: …furniture slipcovers; and like furnishings. The rate of duty will be 3.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division