CLA-2-61:OT:RR:NC:3:358
Ms. Debbie Mayard
Hamco, Inc.
P.O. Box 1028
Gonzalez, LA 70707
RE: The tariff classification of a babies’ swim diaper from China.
Dear Ms. Mayard:
In your letter dated July 24, 2009, you requested a classification ruling. The submitted sample will be returned to you.
The swim diaper has an outer shell that is 90% polyester, 10% spandex knit fabric, a polyester mesh knit lining, a cotton terry knit interior crotch with polyurethane laminate barrier, and a woven nylon interior layer between the terry crotch and exterior shell. The pull-on style briefs have an elasticized waistband and elasticized leg openings. The item is designed for babies’ up to 24 months of age.
The cotton terry knit crotch with polyurethane laminate barrier is designed to retain waste. The essential characteristic of the swim diaper is imparted by this fabric.
The applicable subheading for the swim diaper will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, other, other, other. The duty rate will be 8.1 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division