CLA-2-42:OT:RR:NC:N4:441:
Margaret Polito
Margaret Polito, Attorney at Law
222 Riverside Drive, Suite 14E
New York, NY 10025
RE: The tariff classification of a diaper bag, an insulated cooler bag, and a diaper changing pad from China
Dear Ms. Polito:
In your letter dated December 14, 2010, you requested a tariff classification ruling on behalf of your client, Skip Hop, Inc. Your samples will be returned to you.
The item which you refer to as the “Bento Bag” is a diaper bag that you intend to import with an insulated cooler bag, three small containers, a diaper changing pad, and a gel pack. For tariff purposes, the diaper bag and accessories are not considered a set and will be classified separately under their appropriate subheadings.
The diaper bag is constructed with an outer surface of 100% man-made textile material. It is designed to provide protection, portability, storage, and organization to baby accessories and other personal effects. The bag has a main storage compartment with a total of five mesh pockets on both sidewalls. This main compartment secures with a zipper closure at the top. Adjacent to this compartment there is another storage area which also has a zipper closure at the top. The front exterior has two zippered pockets positioned one over the other across the width of the bag. The bottom portion of the diaper bag has a zippered compartment. The rear exterior has a pocket with a magnetic closure that extends across the full width and length of the bag. The bag has two carrying handles and an adjustable removable shoulder strap. Both side ends of the bag have a zippered pocket. It measures approximately 16” (W) x 14” (H) x 6” (D).
The insulated cooler bag is rectangular in shape. The cooler bag is constructed with an outer surface of man-made textile material. The bag measures approximately 11” (L) x 4” (W) x 4” (D) and secures with a zipper closure. It has a main storage compartment which is designed to provide storage, protection, organization, and portability to food and beverages during travel. The bag is also designed to maintain the temperature of food and beverages. There is a layer of foam plastics between the body of the bag and the interior lining.
The outer shell of the infant’s diaper changing pad is made from a man-made fiber woven fabric. It is stuffed with a layer of polyurethane foam. The edges are finished with a strip of woven fabric. The pad measures approximately 11.5” (W) x 23.5” (H).
In your letter, you have suggested classification for the diaper bag within subheading 4202.92.3010, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for travel, sports and similar bags, with outer surface of textile materials, containing 85 percent or more by weight of silk or silk waste. However, the diaper bag is not constructed of silk. It is constructed of 100% man-made textile fiber.
The applicable subheading for the diaper bag will be 4202.92.3031, HTSUS, which provides for travel, sports and similar bags, with outer surface of textile materials, other, of man-made fibers, other. The duty rate will be 17.6% ad valorem.
The applicable subheading for the insulated cooler bag will be 4202.92.0807, HTSUS, which provides for insulated food and beverage bags, with outer surface of textile materials, other, of man-made fibers. The duty rate will be 7% ad valorem.
The applicable subheading for the infant’s diaper changing pad will be 9404.90.2000, HTSUS, which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with any material or of cellular rubber or plastics, whether or not covered: other: pillows, cushions and similar furnishings: other. The duty rate will be 6% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Your inquiry does not provide enough information for us to give a classification ruling on the gel pack. Your request for a classification ruling should include the chemical composition breakdown, by percentages, of each component. Additionally, please provide marketing information on the plastic containers. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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 Vikki Lazaro at (646) 733-3041.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division