Mr. Andy Palenica
Kanematsu USA Inc.
543 W. Algonquin Road
Arlington Heights, IL 60005
RE: The tariff classification of “Supreme Pant Type Diapers” from Japan.
Dear Mr. Palenica:
In your letter dated October 19, 2012, you requested a tariff classification ruling.
The ruling was requested on “Supreme Pant Type Diapers”, sizes small, medium, large, big and extra big. You submitted samples for our examination. The disposable diapers are composed of polyolefin nonwoven pulp, paper, superabsorbent polymer (SAP), polyorefin film, polyurethane and styrene synthetic resin. The diaper/training pant has an elasticized waist and legs and features an animal print. Unlike a traditional disposable diaper which has Velcro tabs to fasten it together, the sides are stitched together so that the diaper/training pant can be pulled on or off while standing or sitting. The diapers are packaged in a plastic bag and put up for retail sale.
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 paper pulp.
The applicable subheading for the “Supreme Pant Type Diaper” will be 9619.00.1100, 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 paper pulp. The rate of duty will be Free.
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.
Thomas J. Russo
National Commodity Specialist Division