CLA-2-61:OT:RR:NC:3:358

Ms. Heather Fust
Stafford Textiles Limited
2200 Lakeshore Blvd., W.
Suite 308
Toronto, Ontario, Canada M8V 1A4

RE: The tariff classification of a babies’ diaper pad from Sri Lanka.

Dear Ms. Fust:

In your letter dated August 12, 2009, you requested a classification ruling. The submitted sample will be returned to you.

The submitted reusable diaper pad, style Eco Nappy, is made of knitted warp terry polyester fabric. The rectangle shaped diaper pad measures approximately 10 inches by 7 ½ inches and is designed to fold lengthwise to provide absorbency for diaper waste. The pad is an internal component of the Eco Nappy diaper system. The applicable subheading for the style Eco Nappy diaper pad will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The duty rate will be 16 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