CLA-2-48:OT:RR:NC:2:234
Janet Pendris
Hampton Direct
291 Hurricane Lane
P. O. Box 1199
Williston, VT 05495
RE: The tariff classification of disposable underarm sweat pads from China.
Dear Ms. Pendris:
In your letter dated April 16, 2010, you requested a tariff classification ruling.
The ruling was requested on a package of 20 disposable underarm sweat pads. A sample package was submitted for our examination which will be returned to you as requested. The underarm sweat pads are constructed of 37% non-woven fabric, 32% air-laid paper and 31% PE film. The die-cut pads are a multi-layered product which measures about 5¾ inches in diameter. The sweat pad is made up of three layers which includes non-woven fabric (used to reduce the friction between the skin and the item), air-laid paper with an absorbent core (used to absorb the sweat), and PE film (used to avoid leakage). The back of each underarm sweat pad has a release paper which protects the glue and when removed, enables the pad to stick to the clothing.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
General Rule of Interpretation 3 (b) states as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
The underarm sweat pads are made up of different materials: paper, non-woven fabric and the PE film. The air-laid paper which is the absorbent core of the underarm sweat pad provides the main function of the article and gives it the essential character.
The applicable subheading for the disposable underarm sweat pads will be 4818.40.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Sanitary napkins and tampons, diapers and diaper liners and similar sanitary articles: Other: Other”. The rate of duty will be Free.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division