CLA-2-96:OT:RR:NC:4:434
Mr. Alex Zaharin
United Minds Corp.
2699 Coney Island Ave.
Brooklyn, NY 11235
RE: The tariff classification of feminine hygiene pads from Latvia
Dear Mr. Zaharin:
In your letter, dated September 22, 2022, you requested a tariff classification ruling on two feminine hygiene products. A detailed product description of each was provided for our review.
The first item under consideration is the “Cleanic Naturals Organic Cotton and Hemp Day Sanitary Pads.” The pad measures approximately 240 mm in length by 155 mm in width and has an adhesive strip on the back for adhering to underwear. The pad is composed of a top sheet of non-woven cotton, an absorbent core of 80% cotton and 20% hemp non-woven, and a back sheet of polyethylene film.
The second item is the “Cleanic Naturals Organic Cotton and Hemp Panty Liners.” The liner measures approximately 150 mm in length by 55 mm in width and has an adhesive strip on the back for adhering to underwear. The pad is composed of a top sheet of non-woven cotton, an absorbent core of 80% cotton and 20% hemp non-woven, and a back sheet of polyethylene film.
Feminine pads and similar articles, when composed of more than one material (top sheet, absorbent core, back sheet, and adhesive) are classified by the material which provides the article its greatest absorbency. In this case, the non-woven material forming the absorbent core of the pads fulfills this role. Cotton, at 80%, is the chief fiber content of this non-woven absorbent core.
The applicable subheading for the feminine pads and panty liners will be 9619.00.7100, HTSUS, which provides for “Sanitary pads (towels) and tampons, diapers (napkins), diaper liners and similar articles, of any material: Other, of textile materials: Other: Of cotton.” The rate of duty will be 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 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