CLA-2-48:S:N8:234 886260
Mr. Lewis Stein
Johnson & Johnson
One Johnson & Johnson Plaza
New Brunswick, N.J. 08933-7002
RE: The tariff classification of an incontinent pad, made of wood
pulp and other materials, from Germany.
Dear Mr. Stein:
In your letter dated May 14, 1993, on behalf of your
subsidiary, Personal Products Company, you requested a tariff
classification ruling. Samples were submitted and will be retained
for reference.
The item in question is an incontinent pad having an absorbent
core made of wood pulp mixed with potassium polyacrylate (a
"superabsorbent" substance). The component breakdown submitted
with your inquiry indicates that the pulp comprises about 67% of
the product's overall weight, while the superabsorbent comprises
about 13%. The other constituents of the pad include a non-woven
textile fabric cover, a plastic barrier layer, tissue paper,
adhesives, protective release paper, and an odor control agent.
The applicable subheading for the incontinent pad will be
4818.40.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for sanitary napkins and tampons, diapers and
diaper liners and similar sanitary articles: of paper pulp. The
rate of duty will be free.
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