CLA-2-61:OT:RR:NC:N3:358
Ms. Hilda Fontecchio
V. Alexander & Co., Inc.
110 Tyson Boulevard Suite 202
Alcoa, TN 37701
RE: The tariff classification of a reusable babies’ cloth diaper set and a diaper starter kit from China.
Dear Ms. Fontecchio:
In your letter dated April 25, 2012, on behalf of your client Cocalo Inc., you requested a classification ruling. The two submitted samples will be retained for reference purposes.
The first submitted sample, Reusable Cloth Diaper Set, is a composite good consisting of two components, an outer shell unit and a removable diaper pad.
The outer shell has two plies of fabric, an outer shell and an inner lining that are sewn together at the perimeter, elasticized fabric at the leg openings and a sewn-in interior sling with elasticized fabric capping that holds a removable diaper pad. The outer shell back has a partially elasticized waist with two hook and loop tabs that fasten onto a wide hook and loop strip on the front of the diaper and three rows of decorative ruffle trim fabric. The outer shell and interior lining are made of polyester knit fabric. The lining has a polyurethane coating on the interior side that you state is waterproof. The sling is made of woven man-made fiber fabric.
The rectangular Tri-Fold Insert is designed to fit inside the sling sack. The insert measures 11 inches high by 12 inches wide and is divided equally into three panel components that measure 11 inches high by 4 inches wide. The panels are sewn together lengthwise. The identical end panels are made of woven terry fabric that are 64% biconstituent fiber (80% polyester, 20% nylon), 36% polyester; the padded quilted center panel top is made of woven polyester fiber, the fill is made of nonwoven 80% rayon, 20% olefin fabric and the bottom is made of woven 90% cotton, 10% rayon fabric. The item is designed to be folded over twice lengthwise to create a three layer insert that fits inside the sling.
The Reusable Cloth Diaper Set is an article of mixed components, the essential characteristic of which is imparted by the Tri-Fold Insert fill, the nonwoven 80% rayon, 20% olefin fabric that performs the waste absorption function.
The second submitted sample, 4-Piece Reusable Diaper Starter Kit, consists of 4 items, a lap shoulder t-shirt, a diaper cover, a Tri-Fold Insert and a supplemental Booster Pad.
The short sleeve shirt is made of finely knit cotton interlock fabric and has contrast color rib knit capping at the neck and sleeve openings.
The diaper cover shell has two plies of fabric, an outer shell and an inner lining that are sewn together at the perimeter, elasticized fabric at the leg openings and a sewn-in interior sling with elasticized fabric capping that holds a removable diaper pad. The outer shell back has a partially elasticized waist with two hook and loop tabs that fasten onto a wide hook and loop strip on the front of the diaper. The outer shell and interior lining are made of knit polyester fabric. The lining has a polyurethane coating on the interior side that you state is waterproof. The sling is made of woven man-made fiber fabric.
The rectangular Tri-Fold Insert is designed to fit inside the sling sack. The insert measures 11 inches high by 12 inches wide and is divided equally into three panel components that measure 11 inches high by 4 inches wide. The panels are sewn together lengthwise. The identical end panels are made of woven terry fabric that are 64% biconstituent fiber (80% polyester, 20% nylon), 36% polyester; the padded quilted center panel top is made of woven polyester fiber, the fill is made of nonwoven 80% rayon, 20% olefin fabric and the bottom is made of woven 90% cotton, 10% rayon fabric. The item is designed to be folded over twice lengthwise to create a three layer insert that fits inside the sling.
The essential characteristic of the Tri-Fold Insert is the nonwoven fill, the component that performs the waste absorption function.
The reusable Booster Pad is approximately 11inches high by 4 inches wide and consists of three layers of woven terry fabric that are 64% biconstituent fiber (80% polyester, 20% nylon), 36% polyester. The Booster Pad is an extra absorbency cushion that fits inside the Tri-Fold Insert for night-time and extended use occasions.
The 4-Piece Reusable Diaper Starter Kit consists of two or more garments, i.e., a shirt and a diaper cover. Note 14 of Section XI, of the HTSUS, requires that textile garments of different headings be separately classified, thus preventing classification of the Diaper Starter Kit consisting of two or more garments as a set. If a set cannot exist by application of Note 14, the articles that may be packaged with the garments must also be classified separately.
The applicable subheading for the style Reusable Cloth Diaper Set will be 9619.00.4300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary towels, diapers and diaper liners for babies, of any material, other baby diapers, of artificial fibers. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the style 4-Piece Reusable Diaper Starter Kit shirt will be 6111.20.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted, of cotton, T-shirts and similar garments, except those imported as parts of sets. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the style 4-Piece Reusable Diaper Starter Kit diaper cover will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments and clothing accessories, knitted or crocheted, of synthetic fibers, other, other, other, other. The duty rate will be 16 percent ad valorem.
The applicable subheading for the style 4-Piece Reusable Diaper Starter Kit Tri-Fold Insert will be 9619.00.4300, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary towels, diapers and diaper liners for babies, of any material, other baby diapers, of artificial fibers. The duty rate will be 14.9 percent ad valorem.
The applicable subheading for the style 4-Piece Reusable Diaper Starter Kit Booster Pad will be 9619.00.4100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for sanitary towels, diapers and diaper liners for babies, of any material, other baby diapers, of synthetic fibers. 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,
Thomas J. Russo
Director
National Commodity Specialist Division