CLA-2-96:OT:RR:NC:N4: 234
Mr. Tyler Pechette
gDiapers
2808 NE MLK Blvd, Suite G
Portland, Oregon 97212
RE: The tariff classification of Little G Pants from China.
Dear Mr. Pechette:
In your letter dated July 15, 2015 you requested a tariff classification ruling. The samples submitted will be returned to you.
The submitted item, style number GD400, is described as a “Little G Pants”. The item is a washable diaper cover designed for use with a disposable insert. The outer shell is black and gray with a large black lower case “g” outlined in red on the backside. The lining is gray. The outer shell of the pant is made of 95% polyester and 5% wool. The pant lining is made of 92% cotton and 8% spandex. There are plastic snaps in all four corners of the lining to secure an insert. The detachable nylon insert is not imported with the pants.
The applicable subheading for the Style GD400 will be 9619.00.7400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other: Of man-made fibers. The rate of duty will be 16 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division