CLA-2-96:OT:RR:NC:4:434
Ms. Edith Tolchin
EGT Global Trading
P.O. Box 5660
Hillsborough, NJ 08844
RE: The tariff classification of Diaper Extension Pads from China
Dear Ms. Tolchin:
In your letter, dated August 3, 2017, you requested a classification ruling on behalf of your client, Melzy Baby LLC. Samples and product specifications were provided for review. We apologize for the delayed response, as a sample was sent to the CBP laboratory in New York for analysis of the material composition. Lab results were received on December 20, 2017. The sample was destroyed during testing. The remaining samples will be returned, per your request. Note that the “Wet Bag” included in the original request was separately ruled upon in NY ruling N289348, dated August 31, 2017.
You submitted three items for review: The “Leg Blowout Blocker,” “Back Blowout Blocker” and “Soaker Stopper.” All are reusable, washable diaper extension pads. They are constructed of three layers: an outer layer of polyester fabric coated on its inside surface with a polyurethane laminate, a middle absorbent layer of “Zorb” wadding, and an inside layer of 100% polyester closest to the baby’s skin. They differ in dimensions and position on the wearer.
The Leg Blowout Blocker measures approximately 6 ½” x 3” and is designed to absorb leakage from the leg opening of a diaper. Hook and loop strips allow the pad to be attached to the diaper leg opening.
The Back Blowout Blocker measures approximately 7” x 20” and is designed to be worn above the diaper, starting at the baby’s waist and extending several inches up the baby’s back to absorb leakage from the back of the diaper. Hook and Loop strips allow the pad to be secured around the baby’s waist and connect to the diaper.
The Soaker Stopper measures approximately 6” x 22” and is designed to be worn above the diaper, starting at the baby’s waist and extending a few inches up the baby’s front to absorb leakage from the front of the diaper.
Diapers and similar articles, when composed of more than one material, are classified by the material which provides the article its greatest absorbency. In this case the Zorb textile wadding forming the absorbent core of the pads fulfills this role. Per lab analysis the Zorb layer is composed of 51% cotton fibers and 49% man-made fibers. As the cotton predominates, the pads will be classified as cotton.
The applicable subheading for the Leg Blowout Blocker, Back Blowout Blocker and Soaker Stopper pads will be 9619.00.2100, 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 textile wadding: Of cotton. The rate of duty will be 3.6% ad valorem.
We note in your request that once in production in China the inner absorbent core material will be “same as or similar to Zorb.” The classification presented in this ruling is based on the lab findings for the inner core material, 51% cotton and 49% man-made fibers. If the product is manufactured using different materials than those presented in the sample, this ruling will not be applicable.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division