CLA-2-48:RR:NC:SP:234 K84481
Ms. Pilar Dorfman
E. Besler & Co.
P.O. Box 66361
Chicago, IL 60666-0361
RE: The tariff classification of protective absorbent pads, of tissue paper, plastic sheeting and nonwoven textile fabric, from China.
Dear Ms. Dorfman:
In your letter dated March 30, 2004, you requested a tariff classification ruling on behalf of Cypress Medical Products (McHenry, IL).
A sample identified as a “disposable underpad” was submitted for our examination and is being returned to you as requested. It is a rectangular-shaped absorbent pad, approximately 22½” wide by 34” long by 1/8” thick, of a kind meant to be placed on the surface of a bed, wheelchair, or other piece of furniture that will be occupied by an incontinent person. It consists of a nonwoven top layer, a 3-ply tissue-paper absorbent core, and a waterproof bottom layer of plastic film.
For tariff classification purposes, the above-described product is considered a composite good whose essential character is imparted by the absorbent paper core.
Accordingly, the applicable subheading for the “disposable underpad” will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for bed sheets and similar household, sanitary or hospital articles…, of paper pulp, paper, cellulose wadding or webs of cellulose fibers…other (than certain enumerated products). 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 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division