CLA-2-61:OT:RR:NC:3:358
Ms. Irene Chan
CHL Customs House Broker
9133 South La Cienega Boulevard
Suite 120
Inglewood, CA 90301
RE: The tariff classification of a diaper insert from China.
Dear Ms. Chan:
In your letter dated January 27, 2010, on behalf of Delano Associates, you requested a tariff classification ruling.
The submitted sample is a removable inside soaker pad for a babies’ diaper. The inset measures 24 inches long and 5 ¼ inches wide. The item is composed of four layers of knit fabric. The outside layer is composed of 70% viscose bamboo, 28% cotton and 2% polyester. The three inner layers are composed of 70% viscose bamboo, 30% cotton. The bamboo fibers have been chemically transformed into viscose, an artificial fiber.
The applicable subheading for the diaper insert will be 6111.90.5070, 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 rate of duty will be 14.9 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