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.


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.


What is the tariff classification of the nursing pad under the HTSUS?


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.


John Durant, Director
Commercial Rulings Division