The tariff classification of an infant’s changing pad from China
Issued March 1, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9404.90.1000
Headings: 9404
Product description
The submitted sample, identified as a “Changing Pad Clutch,” Item number 12764 and Concept number C192, is an infant’s changing pad. The outer shell is made from 100 percent cotton woven fabric quilted to a non-woven fabric layer. The inner surface is a knit cotton terry fabric. A layer of plastic foam is placed in between the inner and outer surfaces. The pad contains two pockets on the inner surface. One pocket is lined with plastic and the other is formed from a knit mesh fabric. The pad has carry handles and self-fabric strap closures. When open the pad measures 12 x 36 inches and 12 x 9.5 inches when folded.
CBP rationale
The applicable subheading for the infant’s changing pad will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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
N238401 March 1, 2013 CLA-2-94:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 9404.90.1000 Ms. Lisa McCormack Vera Bradley 11222 Stonebridge Road Roanoke, IN 46783 RE: The tariff classification of an infant’s changing pad from China Dear Ms. McCormack: In your letter dated February 8, 2013 you requested a tariff classification ruling. The submitted sample, identified as a “Changing Pad Clutch,” Item number 12764 and Concept number C192, is an infant’s changing pad. The outer shell is made from 100 percent cotton woven fabric quilted to a non-woven fabric layer. The inner surface is a knit cotton terry fabric. A layer of plastic foam is placed in between the inner and outer surfaces. The pad contains two pockets on the inner surface. One pocket is lined with plastic and the other is formed from a knit mesh fabric. The pad has carry handles and self-fabric strap closures. When open the pad measures 12 x 36 inches and 12 x 9.5 inches when folded. The applicable subheading for the infant’s changing pad will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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 5.3 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 John Hansen at (646) 733-3043. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
Classification of two Mod Elephant bedding sets made in China
Classification of two Anchors Away bedding sets made in China
Classification of a pouffe from India
The tariff classification, North American Free Trade Agreement (NAFTA) applicability, country of origin, and marking of fiberfill pillows with a water bladder from Canada.
The tariff classification of decorative accent pillows from China.
The tariff classification of a pillow book or a story book pillow from China.
The tariff classification of a pillow and pillow covers from China
The tariff classification of a pillow, cushions and a pillow shell from China and India
The tariff classification of an unfinished quilted pillow shell from China
The tariff classification of pouffes from India
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 →