CLA-2 CO:R:C:T 953391 NLP
Mr. Tommy Lai
Hong Kong Economic and Trade Office
British Embassy
1150 18th Street, N.W.
Suite 475
Washington, D.C. 20036
RE: Nursing pads; heading 6307; Explanatory Notes to heading
6307; NYRL 833977
Dear Mr. Lai:
This is in response to your letter dated January 28, 1993,
concerning the tariff classification of nursing pads under the
Harmonized Tariff Schedule of the United States (HTSUS). A
sample of the pad was provided for our examination.
FACTS:
The article at issue is a nursing pad used to absorb
mother's excess milk. It is 4 inches in diameter. The front
portion of the pad is constructed of 100% woven polyester lace.
The back portion is made of a 65% polyester and 35% cotton knit
fabric. The article has a 100% polyester nonwoven padding.
ISSUE:
What is the tariff classification of the nursing pad under
the HTSUS?
LAW AND ANALYSIS:
The classification of goods under the HTSUS is governed by
the General Rules of Interpretation (GRI's), taken in order. GRI
1 provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. In the event that the goods cannot be classified solely
on the basis of GRI 1, and if the headings and legal notes do not
otherwise require, the remaining GRI's may be applied, taken in
order.
Heading 6307, HTSUS, provides for "[o]ther made up articles,
including dress patterns." It is a residual provision which
provides for other made up articles of textiles that are not
provided for more specifically elsewhere in Section XI or in the
nomenclature. See, the Harmonized Commodity Description and
Coding System Explanatory Notes to heading 6307, pages 867-8.
Legal Note 7 to Section XI, HTSUS, which encompasses Chapter
63, provides that for the purposes of this section, the
expression "made up" means:
* * * * * *
(b) Produced in the finished state, ready for use (or
merely needing separation by cutting dividing threads)
without sewing or other working (for example, certain
dusters, towels, table cloths, scarf squares,
blankets);
* * * * * *
(e) Assembled by sewing, gumming or otherwise (other than
piece goods consisting of two or more lengths of
identical materials joined end to end and piece goods
composed of two or more textiles assembled in layers,
whether or not padded);
Customs considers the nursing pad to be within the meaning
of "made up" as set out in Legal Note 7 to Section XI, HTSUS. It
is produced in the finished state, ready for use and it is
assembled by sewing. Accordingly, the nursing pad is considered
"made up" and, as it is not more specifically classified
elsewhere in the HTSUS, it is classifiable in heading 6307,
HTSUS. See, New York Ruling Letter 833977, dated January 10,
1989, which classified a 100% cotton flannel nursing pad in
subheading 6307.90.9000, HTSUS.
HOLDING:
The nursing pad is classified in subheading 6307.90.9986,
HTSUS, which provides for "[o]ther made up articles, including
dress patterns: [o]ther: [o]ther: [o]ther: [o]ther: [o]ther." It
is dutiable at the rate of 7 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), you should
contact your local Customs office prior to importation of this
merchandise to determine the current status of any import
restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division