CLA-2-61:OT:RR:NC:3:358
Mr. Neal Forsthoefel
gDiapers
2415 NW Lovejoy Street
Portland, OR 97210
RE: The tariff classification of babies’ diaper inserts from Canada.
Dear Mr. Forsthoefel:
In your letter dated April 6, 2009, you requested a classification ruling. The submitted samples will be returned to you.
The submitted item, Style GC100, is a babies’ diaper insert. The item is an article of mixed components. It consists of two fabric plies of polyester pile knit fabric and two plies of 55% hemp, 45% cotton brushed knit fabric that are sewn together at the perimeter of the rectangle shape that measures 5 1/2 inches by 14 inches. The inner reusable pad is reversible with both knit fabric components capable of performing the waste absorption task.
As noted above, the garments are made up of two different types of fabric. Such garments are considered a composite good, with the classification determined by that fabric that provides the essential character. When neither fabric provides the essential character, then classification is determined to be the subheading that occurs last. In this case, we find that both fabrics are of equal significance and that neither one imparts the essential characteristic. Therefore, Style GC100 is considered to be of “other textile materials,” under the subheading that occurs last.
The applicable subheading for Style GC100 will be 6111.90.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of other textile materials: other, other: other. The duty rate will be 5.6 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