CLA-2-96:OT:RR:NC:2:234

Mr. Dustin A. Nobbe
NUK USA LLC
728 Booster Blvd
Reedsburg, WI 53959

RE: The tariff classification of “Ultra Dry Nursing Pads”, Part # 91002541, from China

Dear Mr. Nobbe:

In your letter dated August 29, 2013, you requested a tariff classification ruling.

The ruling was requested on “Ultra Dry Nursing Pads”, Part # 91002541. A sample was submitted for our examination. These pads are circular shaped disposable pads that are individually wrapped in pouches. The nursing pad is approximately five inches in diameter. They are worn by nursing mothers to absorb excess milk. The pads are multi-layered and super absorbent. The layers are, beginning with the layers closest to the wearer’s skin: a top sheet of super soft air bonded non-woven fabric; non-woven fabric acquisition distribution layer; absorbent core fluff pulp; super absorbent polymer; paper pulp tissue layer; glue; non-woven and polyethylene laminated film back sheet; glue; and silicone release paper. The outer layer protects clothing from wetness. The items are packaged in a paperboard box for retail sale.

The applicable subheading for the “Ultra Dry Nursing Pads”, will be 9619.00.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Of paper pulp. . . The rate of duty will be Free.

The sample will be returned to you.

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 Albert Gamble at (646) 733-3037.

Sincerely,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division