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NY H89394

March 27, 2002

CLA-2-94:RR:NC:TA:349 H89394


TARIFF NO.: 9404.90.2000

Ms. Vicki Owens
Blue Ridge International Products
P.O. Box 989
Freeport, FL 32439

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

Dear Ms. Owens:

In your letter dated February 28, 2002, received by this office on March 13, 2002, you requested a classification ruling.

The submitted sample is referred to as Style 50101, "Fisher-Price Portable Changer." 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 22 x 29 inches with the pad portion measuring 10.5 x 24 inches. When folded, the diaper changing set measures 6 x 10.5 inches. The outer shell of the changing pad and organizer is made from 100 percent polyester woven fabric. The panel that covers the changing pad portion is made from polyvinyl chloride (PVC) plastic sheeting. The changing pad portion is stuffed with polyester fiberfill. The organizer portion is sewn to the sides of the changing pad and features three nylon mesh pockets and one clear plastic pocket with a hook and loop closure. The plastic case measures 4.25 x 8.25 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.

The "Fisher-Price Portable Changer" 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/organizer 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 "Fisher-Price Portable Changer" 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.

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 646-733-3043.


Robert B. Swierupski

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