The tariff classification of a changing pad cover from China
Issued March 21, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6304.91.0040
Headings: 6304
Product description
The submitted sample is a changing pad cover. The cover is designed similar to a fitted sheet and measures approximately 32 x 17 inches. It has a center panel that is made from 100 percent polyester knit pile fabric that measures approximately 10 x 32 inches. The remainder of the cover is made from 100 percent cotton woven printed fabric. The edges are elasticized. The cover has two small openings used for the changing pad straps. Although both fabrics are necessary for the cover, it is our opinion that the knit pile center panel provides the essential character of the item.
CBP rationale
The applicable subheading for the changing pad cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted.
Full text
N239202 March 21, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.91.0040 Ms. Hilda L. Fontecchio V. Alexander & Co. Inc. 110 Tyson Boulevard, Suite 202 Alcoa, TN 37701 RE: The tariff classification of a changing pad cover from China Dear Ms. Fontecchio: In your letter dated February 28, 2013 you requested a tariff classification ruling on behalf of Cocalo Inc. The submitted sample is a changing pad cover. The cover is designed similar to a fitted sheet and measures approximately 32 x 17 inches. It has a center panel that is made from 100 percent polyester knit pile fabric that measures approximately 10 x 32 inches. The remainder of the cover is made from 100 percent cotton woven printed fabric. The edges are elasticized. The cover has two small openings used for the changing pad straps. Although both fabrics are necessary for the cover, it is our opinion that the knit pile center panel provides the essential character of the item. The applicable subheading for the changing pad cover will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted... of man-made fibers. The duty rate will be 5.8 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, country of origin and United States-Mexico-Canada Agreement (USMCA) TPL eligibility for mattress covers; 19 CFR 102.21(c)(5)
Country of origin and status under the Haiti Hemispheric Opportunity through Partnership Encouragement Act of 2008 (“HOPE II”) and the Haiti Economic Lift Program Act of 2010 (“HELP”) of mattress and pillow covers imported from Haiti; 19 CFR 102.21(c)(2); tariff shift
The tariff classification of a furniture protector from China
The tariff classification of a mattress cover and cushion cover from China
The tariff classification of cushion covers from China
The tariff classification of a mattress cover from China
The tariff classification of a dish drying mat from China
The tariff classification of blankets and a throw from China
The tariff classification of a barbeque glove from China
The tariff classification of blankets and a throw 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 →