CLA-2-96:OT:RR:NC:N4:434
Angela Herrera
Russell A. Farrow US Inc.
45657 Port Street
Plymouth, MI 48170
RE: The tariff classification of disposable underwear from Thailand.
Dear Ms. Herrera:
In your letter, dated June 29, 2022, you requested a tariff classification ruling on behalf of your client, H.E.B., L.P. Samples, product information, including detailed specifications, and photos were submitted for our review.
The product under consideration is HEB Reliance Premium disposable underwear for men and women, sizes SM/M to XXL. You refer to this product as “incontinence underwear” in the ruling request.
Per your description, the shell of the briefs is composed of 60 percent polypropylene, 30 percent pulp/paper and 10% polyurethane elastics, by weight. Attached in the gusset is an absorbent pad. The pad is constructed of 50 percent super absorbent polymers (SAP) granules, 17 percent air laid (wood pulp + ethylene-propylene side by side (to facilitate absorbency)), 5 percent hot melt adhesive, 13 percent polyester and polyurethane elastics, 6 percent polyethylene film, and 9 percent pulp/paper.
You describe the layers as having the following primary functions: polyester (comfort and absorbency), tissue paper (absorbency), air laid (absorbency), super absorbent polymer (absorbency), adhesives (glue layers together), polyurethane elastics (reduce re-wetness) and polyethylene plastic film (prevents leakage).
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. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Diapers and similar articles, when composed of more than one material, are generally classified by the material that provides the article its greatest absorbency. We note past rulings, including Headquarters ruling 965891, issued 11/06/02, that considered the essential character of a multi-layer diaper that included fluff pulp paper (48% by weight) and SAP (19%). In that ruling, the paper was considered to be indispensable to the function of the diaper, as it drew in the liquid before the SAP could then absorb and lock it into the core. However, in the briefs which are the subject of this ruling, the SAP makes up significantly more of the pad and the paper makes up significantly less. Other materials also play a role in absorbing urine. Therefore, we find that no one material dominates in the functioning of the pad’s overall absorbency. GRI 3(c), last in tariff, will be utilized in determining classification. In this case, last in tariff applies to the SAP.
Heading 9619, HTSUS, provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material.” The incontinence underwear is considered a “similar article” within the meaning of the heading language.
The applicable subheading for the adult incontinence underwear will be 9619.00.9000, HTSUS, which provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other: Other. The rate of duty will be 7 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 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