CLA-2 CO:R:C:G 082754 CMR
Beth Ring, Esq.
Sandler & Travis, P.A.
505 Park Avenue
New York, New York 10022
RE: Tariff classification of disposable toddlers' diaper pants
Dear Ms. Ring:
This ruling is in response to your letter of August 31, 1988,
requesting a classification for disposable toddlers' diaper pants
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
Three samples were submitted for review. Two are unfinished
diaper pants. One is a finished diaper pant with a transfer
print on the front.
The diaper pant consists of several components. A breakdown
of the weight in grams and percentage of weight of each component
was supplied as follows.
Item Weight-gm Weight %
Wood pulp 30.0 54.0
Polypropylene/rayon 7.7 13.6
Polyester/rubber elastic 5.6 10.0
Polypropylene cover 3.5 6.1
Polyethylene 3.1 5.5
Sodium polyacrylate 3.0 5.2
Tissue paper 2.0 3.6
Adhesive .62 1.1
Scrim (Mesh Net) .52 .8
Polyester thread .10 .2
Totals 56.14 100.0
-2-
The diaper pant consists of a core of fluffed pulp, an outer
layer of polyethylene coated nonwoven material (a blend of
polypropylene and rayon fibers, thermally bonded to form a web),
and a polypropylene (thermally bonded nonwoven material) inner
layer which comes into immediate contact with the wearer's skin.
Knit elastic made of polyester covered rubber is used in the legs
and waist, and a superabsorbent powder (sodium polyacrylate) is
dispersed in the pad to help immobilize fluids.
ISSUE:
Is the diaper pant 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 diaper pant consists of more than one material or
substance as is illustrated by the component material breakdown
which was supplied. General Rule of Interpretation (GRI) 2(b)
which 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)
which must be deemed equally specific emerge. GRI 3(b) then
becomes applicable and directs that the article be classified as
if consisted of the material or component which gives it its
essential character.
The fluffed pulp, in Customs opinion, is the component which
gives the diaper pant its essential character. It is the chief
element in regard to bulk, weight, and quantity. It provides the
absorbency and disposability required of this product. It is, in
essence, that which gives the diaper value and makes it usable
for its intended purpose.
HOLDING:
The submitted diaper pant is 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.
-3-
This classification decision is under the HTSUSA, effective
January 1, 1989, subject to changes in that legislation before
the effective date.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins