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NY F82472

February 22, 2000

CLA-2-94:RR:NC:TA:349 F82472


TARIFF NO.: 9404.90.2000

Ms. Marsha L. Dawson
Graco Children’s Products Inc.
P.O. Box 100
Elverson, PA 19520

RE: The tariff classification of a changing pad from China.

Dear Ms. Dawson:

In your letter dated January 27, 2000 you requested a classification ruling.

The submitted sample, Model #40015Z1, is a changing pad. The pad is composed of three layers. The top layer is made from a printed 65 percent polyester and 35 percent cotton woven fabric. The bottom layer is made from plastic. The item is stuffed with a layer of plastic foam. It measures approximately 37 inches in length and 23 inches at its widest point. The edges are finished with a strip of woven fabric. There is a compartment located on the back portion used to store diapers. The changing pad folds up and is secured by means of a hook and loop fastener. This pad acts as a cushion for an infant while their diaper is being changed.

The applicable subheading for the pad will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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: other. The rate of duty will be 6 percent ad valorem.

Presently, the above subheading is not assigned a textile category designation and items classified therein are not subject to quota or visa requirements.

Textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. Textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7078.


Robert B. Swierupski

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