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NY G84084

December 8, 2000

CLA-2-94:RR:NC:TA:349 G84084


TARIFF NO.: 9404.90.2000

Mr. Wayne Martley
Safety 1st, Inc.
45 Dan Road
Canton, MA 02021

RE: The tariff classification of an infant's diaper changing set from China

Dear Mr. Martley:

In your letter dated November 7, 2000 you requested a classification ruling.

The submitted sample is referred to as Product #26154, "Especially For Baby On-the-Go Changing Set". The set consists of a foldable changing pad and organizer and a plastic case for holding baby wipes. The diaper changing pad and organizer measures approximately 24 x 31 inches with the pad portion measuring 21 x 24 inches. When folded, the diaper changing set measures 8 x 11 inches. The majority of the outer shell of the changing pad is made from polyvinyl chloride (PVC) plastic sheeting. One panel, which acts as the outer cover when folded, is made from a coated fabric. The changing pad is filled with a layer of plastic foam. The organizer portion is sewn to the changing pad and features two mesh fabric pockets and elastic loops. The plastic case measures 5 x 8 inches and is sized to hold baby wipes. The case fits the mesh pockets. All of the edges of the changing pad/organizer are finished with a strip of fabric. Hook and loop tapes hold the changing set closed. A fabric carrying strap is sewn to one end.

The "On-the-Go Changing Set" meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles which are, prima facie, classifiable in different headings (changing pad and plastic case). They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The changing pad/organizer imparts the essential character of the set.

The applicable subheading for the "On-the-Go Changing Set" will be 9404.90.2000, Harmonized Tariff Schedule of the United States (HTS), 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. The rate of duty will remain the same in 2001.

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. In addition, 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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