CLA-2-96:OT:RR:NC:N4:234
Ms. Shirley Murdock
Bummis, Inc.
4300 St Laurent Blvd, Suite #200
Montreal, Quebec H2W1Z3 Canada
RE: The tariff classification of cloth diapers from Canada
Dear Ms. Murdock:
In your letter dated September 19, 2014 you requested a tariff classification ruling.
The Dimple Diaper is a textile fabric diaper, which is being marketed for overnight use and to accommodate a baby weighing 10-30 lbs. The diaper is constructed in three layers. The outer shell, which comes in a variety of prints, is constructed of 100% cotton textured knit fabric. The middle layer, which is only in the crotch area, is also constructed of 100% cotton textured knit fabric. The inside layer is constructed of 100% cotton flat knit fabric for a smoother feel against the skin. The Dimple Diaper also comes with double-sided removable liner that you call a booster; one surface is the same textured cotton knit and the other surface is polyester. The diaper features flat lock stitching at the seams, capped, elasticized leg openings with snaps and an enclosed elasticized waistband. The essential character of the diaper is imparted by the absorbent cotton knit fabric.
The applicable subheading for the Dimple Diapers will be 9619.00.3100, Harmonized Tariff Schedule of the United States (HTSUS), which provides Sanitary towels (pad) and tampons, diapers and diaper liners for babies and similar sanitary articles, of any material: Diapers of other textile materials: Of Cotton: Of knitted or crocheted textile fabric. The rate of duty is 8.1 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/.
We are unable to rule on the Flannel Fitted Diaper. It is a cloth diaper that is being marketed to accommodate a baby weighing 10-30 lbs. The diaper is constructed in multiple layers. The outer shell, which comes in a variety of prints, is constructed of brushed woven flannel fabric. The middle layer, which is only in the crotch area, is itself constructed of multiple layers of absorbent fabrics. The inner layer, which you call Sherpa, is constructed of 100% cotton knit fabric. The diaper features flat lock stitching at the seams, capped, elasticized leg openings with snaps, and an enclosed elasticized waistband.
In order to classify it, we need to know the specific construction and fiber content of each layer of the absorbent crotch layer. We shall retain all samples for our official case file.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division