CLA-2-42:S:N:N3G:341 869144
Mr. John M. Peterson
Neville, Peterson & Williams
Counsellors At Law
39 Broadway
New York, NY 10006
RE: The tariff classification of a vinyl diaper bag, changing
pad and insert from Taiwan and/or China.
Dear Mr. Peterson:
In your letter dated November 7, 1991, on behalf of Dolly,
Inc., you requested a tariff classification ruling.
The submitted sample, described as a "Disney Babies Diaper
Tote Bag," is a vinyl diaper bag with an insert composed of
paperboard covered with vinyl sheeting designed to carry diapers,
baby bottles and other infant changing needs. You have indicated
that a changing pad of vinyl PVC, measuring approximately 23 1/2"
x 12" (which was not submitted) may be sold along with the bag at
retail sale.
The "Disney Babies" diaper tote bag is constructed with an
exterior and interior surface of vinyl PVC. It measures
approximately 9 1/2" x 11 1/2" with 5 1/2 " gussets. The
interior of the bag is designed with six "bottle loops" composed
of an elastic material. The bag features two textile carrying
straps, and a top hook and loop closure.
You have requested the proper classification for the "Disney
Babies" diaper tote bag, changing pad and insert/stiffener if
imported together in the same shipment, or if imported separately
in separate shipments.
The applicable subheading for the "Disney Babies" diaper
tote bag, changing pad and insert if imported together, will be
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 duty rate will be
20 percent ad valorem.
The applicable subheading for the "Disney Babies" changing
pad of plastic if imported separately will be 3926.90.9090, HTS,
which provides for other articles of plastics, other. The duty
rate will be 5.3 percent ad valorem.
The applicable subheading for the "Disney Babies" insert if
imported separately will be 4823.90.8500, HTS, which provides for
other (than certain enumerated) articles of paper or paperboard.
The duty rate will be 5.3 percent 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.
Sincerely,
Jean F. Maguire
Area Director
New York
Seaport