CLA-2-48:RR:NC:2:234 F80166

Mr. Yogesh Parmar
Niliva Industries LLC
57 Balance Rock Road, Unit 12
Seymour, Connecticut 06483

RE: The tariff classification of sanitary napkins, of paper pulp, from China

Dear Mr. Parmar:

In your letter, undated, received in this office Dec. 6, 1999, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. They are sanitary napkins, made of non-woven polypropylene, pulp, polyethylene film, adhesive, and a release paper. The pulp constitutes the bulk of the weight and thickness of the article, and is the material that performs the absorbtive function of the pad.

The applicable subheading for the sanitary pad described 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 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 Carl Abramowitz at 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division