CLA-2-48:OT:RR:NC:2:234
Ms. Alice Liu
Atico International Avenue
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of disposable bibs from China
Dear Ms. Liu:
In your letter dated March 8, 2011, you requested a tariff classification ruling.
The ruling was requested on Item Number A003EA01613, a disposable bib. You submitted a sample for our examination. The disposable bib is constructed of a three-ply material which is composed of 2.8 grams of polypropylene, 2.1 grams of tissue and polyethylene. The bibs feature a tissue paper core between a design-printed, non-woven textile layer and a leak-proof, plastic lining. The top of the bib has a cut-out neck opening, a perforated side and a hook and loop feature to allow the bib to be fitted around the neck. The lower front portion of the bib incorporates a pleated bottom, crumb catcher pocket to trap food spills. The items are packaged in a small paperboard box for “retail sale” and contain twelve disposable bibs per box. The purpose of the disposable bib is to protect the clothing from messy foods and liquid spills.
The subject item is composed of three materials: non-woven textile, paper fill, plastic liner. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows:
(b) Mixtures, composite goods consisting of different materials
or made up of different components, and goods put up in sets
for retail sale, which cannot be classified by reference to 3(a),
shall be classified as if they consisted of the material or component
which gives them their essential character, insofar as this criterion
is applicable.
Weight and value breakdowns were requested by and submitted to this office. The three-ply construction of the disposable bib contains an outer layer of non-woven textile, an interior fill of paper and a bottom plastic lining. The interior fill, the paper, performs the main function of the bib (e.g. absorption). The essential character of the disposable bib is imparted by the tissue paper core.
The applicable subheading for the disposable bibs will be 4818.50.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls or of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Articles of apparel and clothing accessories. The rate of duty will be free.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division