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NY 869276

December 18, 1991

CLA-2-:42:S:N:N3G:341 869276


TARIFF NO.: 4202.92.4500; 4823.90.8500; 3926.90.9090

Mr. John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, N. Y. 10006

RE: The tariff classification of a vinyl diaper bag with changing pad and inserts from Taiwan or China.

Dear Mr. Peterson:

In your letter of November 6, 1991, on behalf of Dolly, Inc., Tipp City, Ohio, you requested a tariff classification ruling on a vinyl diaper bag with changing pad and bottom stiffener.

The submitted sample, Disney Babies Standard Diaper Bag, is composed of vinyl, measures approximately 16 1/2" x 11 1/2" x 4 1/2" with a shoulder strap and double handles. The bag also features an open pocket on one side and a zippered compartment with an open pocket on the opposite side. The interior of the bag features three bottle loops composed of clear vinyl. The bag has a zippered closure. You state in your letter that when the bag is sold at retail it will contain a "changing pad" and a "bottom stiffener".

The changing pad measures approximately 23 1/2" x 12" and is constructed of vinyl with polyester foam padding. A small plastic loop located at the midsection of the pad can be used for lifting and carrying the pad or for securing the pad to a surface during use. The diaper pad is used to provide a clean, washable surface on which an infant's diaper can be changed.

The bottom stiffener measures approximate 15" x 4 1/2" and is composed of paperboard covered with vinyl sheeting. The bottom stiffener is used in the diaper bag to create a flat hard bottom surface and to give additional shape to the bag during use.

The applicable subheading for the diaper bag with insert and changing pad, if imported together in the same shipment, will be classified as an entirety under 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for travel, sports and similar bags, with outer surface of plastic sheeting...other. The rate of duty will be 20% ad valorem.

If imported separately, in separate shipments, the diaper bag will be classified under 4202.92.4500, HTS.

If imported separately, the "stiffener" will be classified under 4823.90.8500, HTS, which provides for other (than certain enumerated) articles of paper or paperboard. The duty rate will be 5.3% ad valorem.

If imported separately, the "changing pad" will be classified under 3926.90.9090, HTS, which provides for other articles of plastics, other. The duty rate will be 5.3% ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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