CLA-2-:42:S:N:N3G:341 869276
Mr. John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, N. Y. 10006
RE: The tariff classification of a vinyl diaper bag with
changing pad and inserts from Taiwan or China.
Dear Mr. Peterson:
In your letter of November 6, 1991, on behalf of Dolly,
Inc., Tipp City, Ohio, you requested a tariff classification
ruling on a vinyl diaper bag with changing pad and bottom
stiffener.
The submitted sample, Disney Babies Standard Diaper Bag, is
composed of vinyl, measures approximately 16 1/2" x 11 1/2" x 4
1/2" with a shoulder strap and double handles. The bag also
features an open pocket on one side and a zippered compartment
with an open pocket on the opposite side. The interior of the
bag features three bottle loops composed of clear vinyl. The
bag has a zippered closure. You state in your letter that when
the bag is sold at retail it will contain a "changing pad" and a
"bottom stiffener".
The changing pad measures approximately 23 1/2" x 12" and is
constructed of vinyl with polyester foam padding. A small
plastic loop located at the midsection of the pad can be used for
lifting and carrying the pad or for securing the pad to a surface
during use. The diaper pad is used to provide a clean, washable
surface on which an infant's diaper can be changed.
The bottom stiffener measures approximate 15" x 4 1/2" and
is composed of paperboard covered with vinyl sheeting. The
bottom stiffener is used in the diaper bag to create a flat hard
bottom surface and to give additional shape to the bag during
use.
The applicable subheading for the diaper bag with insert and
changing pad, if imported together in the same shipment, will be
classified as an entirety under 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 rate of duty will be 20% ad valorem.
If imported separately, in separate shipments, the diaper
bag will be classified under 4202.92.4500, HTS.
If imported separately, the "stiffener" will be classified
under 4823.90.8500, HTS, which provides for other (than certain
enumerated) articles of paper or paperboard. The duty rate will
be 5.3% ad valorem.
If imported separately, the "changing pad" will be
classified under 3926.90.9090, HTS, which provides for other
articles of plastics, other. The duty rate will be 5.3% 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