United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY C80918 - NY C81003 > NY C80986

Previous Ruling Next Ruling
NY C80986

December 5, 1997

CLA-2-39:RR:NC:SP:222 C80986


TARIFF NO.: 3924.90.5500

Mr. James W. Lawless
C. H. Powell Company
1 Intercontinental Way
Peabody, MA 01960

RE: The tariff classification of a plastic diapering emergency kit from Taiwan.

Dear Mr. Lawless:

In your letter dated October 10, 1997, on behalf of your client The First Years, Inc., you requested a tariff classification ruling.

The submitted sample is identified as item no. 4087, Diapering Emergency Kit. This product is intended to be used as a fold out diapering pad. It is made of plastic and the edges are bound with woven nylon fabric. The diapering pad contains two inside pockets that are made of polypropylene netting material. There are two self closure straps made of nylon webbing with "Velcro". A short handle for carrying this item is also made of nylon webbing fabric. Included in the kit is a plastic case made of molded plastic for carrying wipes. However, your letter of inquiry states that the wipes case will be empty at the time of importation.

This item is a plastic folding pad with two mesh pockets on the interior. The product appears to be primarily a pad, not a carrying bag or container of heading 4202.

The applicable subheading for item no. 4087, the diapering emergency kit will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 percent ad valorem.

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 Alice Masterson at 212-466-5892.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: