Ms. Julie Breaux
P.O. Box 1028
Gonzales, LA 70707
RE: The tariff classification of Tee’n Toss Tee Tee Turtle from China
Dear Ms. Breaux:
In your letter dated October 6, 2014, you requested a tariff classification ruling.
You supplied a representative sample of the Tee’n Toss Tee Tee Turtle disposable diapering accessory shaped in the form of a printed green turtle shell. The Tee’n Toss Tee Tee Turtle is a disposable diapering accessory used to cover a baby boy’s genitals during diaper changes. It is designed to protect the person changing the diaper and the baby boy from unexpected urine leaks during the diaper changing process. Each Tee’n Toss Tee Tee Turtle measures 4 inches x 2 ¼ inches and is shaped as a turtle shell. In your letter you indicate that the item is composed of a non-woven fabric, including 11% polypropylene, 70% air laid paper, 16% polyethylene and 3% hot melt adhesive.
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. The paper predominates overwhelming by weight and accounts for most of the thickness. It is the determination of this office that the component of the Tee’n Toss Tee Tee Turtle that affords the article its essential character is the absorbent paper.
The applicable subheading for the Tee’n Toss Tee Tee Turtle 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.
The sample will be returned to you.
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 email@example.com.
Gwenn Klein Kirschner
National Commodity Specialist Division