Mr. Ray Reynolds
Lee Hardeman Customs Broker, Inc.
P.O. Box 45545
Atlanta, GA 30320-0545
RE: The tariff classification of Super Seni Plus (Adult disposable diaper) from Poland
Dear Mr. Reynolds:
In your letter dated October 10, 2012, on behalf of your client, TZMO USA,Inc., you requested a tariff classification ruling.
The sample submitted, Super Seni Plus is an adult disposable diaper. The diaper is composed of 17.8% nonwoven textile and 89.2% cellulose wadding. The diaper contains an antibacterial superabsorbent with an odor blocking property that reduces unpleasant smells. The diaper has a double fastening system: elastic waist parts for the adjustment to the waist size as well as double elastic combi-tape fasteners to allow for refastening of the diaper several times without tearing the outer layer. Based on the information provided, the essential character is imparted by the cellulose wadding material.
The applicable subheading for the Super Seni Plus will be 9619.00.1530, 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, cellulose wadding or webs of cellulose fibers: Diapers and diaper liners . 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