CLA-2 CO:R:C:G 083160 CMR
Lewis Stein
Johnson & Johnson
One Johnson & Johnson Plaza
New Brunswick, New Jersey 08933-7002
RE: Classification of certain adult incontinent diapers under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA)
Dear Mr. Stein:
This ruling is in response to your letter of October 21, 1988,
requesting the classification of certain adult incontinent diapers
under the HTSUSA.
FACTS:
A sample adult incontinent diaper was submitted for review.
It represents three styles, 2809, 2810, and 2811, which are
identically constructed except for a difference in the weight of the
components.
The diapers consists of several components including pulp and
textile facing. Breakdowns of the weight in grams and percentage of
weight of each component for all three styles were submitted.
ISSUE:
Are the adult incontinent diapers, styles, 2809, 2810, and 2811,
classifiable in the provision for diapers and diaper liners and
similar sanitary articles of paper pulp, subheading 4818.40.2000,
HTSUSA?
LAW AND ANALYSIS:
The adult incontinent diapers, styles, 2809, 2810, and 2811,
consist of more than one material or substance as illustrated by the
component material breakdowns which were supplied. General Rule of
-2-
Interpretation (GRI) 2(b) provides that "(t)he classification of
goods consisting of more than one material or substance shall be
according to the principles of Rule 3." Accordingly, under GRI 3(a)
two alternate headings (one for the textile component, the other for
the pulp) emerge which must be deemed equally specific. GRI 3(b)
then becomes applicable and directs that the articles be classified
as if they consisted of the material or component which gives them
their essential character.
The fluffed pulp, in Customs opinion, is the component which
gives the diapers their essential character. It is the chief element
in regard to bulk, weight, and quantity. It provides the absorbency
and disposability required of these products. It is, in essence,
that which gives the diapers value and makes them usable for their
intended purpose.
HOLDING:
The adult incontinent diapers, styles 2809, 2810, and 2811, are
classifiable in the provision for diapers and diaper liners and
similar sanitary articles of paper pulp, subheading 4818.40.2000,
HTSUSA. The general rate of duty will be free.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins