CLA-2-96:OT:RR:NC:N4:234
Mr. Craig M. Haines
Haines International, Inc.
1450 Church Street
Rahway, NJ 07065
RE: The tariff classification of Disposable Baby Diapers from China
Dear Mr. Haines:
In your letter dated January 27, 2014, on behalf of UK Trading & Investment, LLC., you requested a tariff classification ruling. Your samples will not be returned as requested, because they were used in the lab analysis.
You supplied two representative samples of the disposable baby diaper in varying stages of the manufacturing process. The first item (Exhibit A) is an exact sample of the disposable baby diaper being imported with the exception that it did not include the tape used for securing the diaper in place. The second item (Exhibit B) is an exact sample of the disposable baby diaper being imported, including the tape used for securing the diaper in place. Each diaper measures approximately 19 inches x 13 inches and is rectangular in shape. In your letter you indicate that the diapers were composed of a non-woven fabric, which included 63% polypropylene, 23% polyester, 8% viscose rayon, 2% acrylic fiber, 1.5% polyamide and 3 % other fibers.
The New York Customs and Border Protection Laboratory analyzed the samples and determined that the outer two layers are composed wholly of cotton while the middle or absorbent layer is composed of textile wadding.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") 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. It is the determination of this office that the component of the diaper that affords the article its essential character is the absorbent cotton.
The applicable subheading for the diapers will be 9619.00.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary towels (pad) and tampons, diapers and diaper liners for babies and similar sanitary articles, of any material: of textile wadding ; of cotton. The rate of duty is 3.6 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 Albert Gamble at (646) 733-3037.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division