CLA-2-63:OT:RR:NC:N3:349

Ms. Estelle Lee
TL CARE, INC.
1459 San Mateo Ave.
South San Francisco, CA 94080

RE: The tariff classification of various textile pads from China

Dear Ms. Lee:

In your letter dated October 21, 2014 you requested a tariff classification ruling.

You will be importing various flat pads identified as Style # 2850: Waterproof Lap Pads (2 per pack), Style #2851: Waterproof Pad for Cradle, Style #2852: Waterproof Pad for Porta/Mini Crib, Style #2853: Waterproof Pad for Crib & Toddler Bed, Style #2855; Waterproof for Twin Size Bed, Style #2856; Waterproof Pad for Bassinet, Style #2857: Waterproof Multi-Use Pad and Style # 2858: Waterproof Multi-Use Pad. A sample of Style #2852: Waterproof Pad for a Porta/Mini Crib was submitted with your request. The construction of all pads will be the same as the submitted sample the only difference being the size of the products. It is comprised of 100 percent polyester non-woven fabric with a vinyl inner waterproof layer. The three layers have been heat-sealed together in a quilted pattern. The item has rounded corners. The edges are finished with an overlock stitch. Although referred to as a pad this item is not stuffed or fitted.

The applicable subheading for the various pads will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent 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/.

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 [email protected].

Sincerely,

Gwenn Klein Kirschner
Director
National Commodity Specialist Division