Mr. Tyler Pechette
2808 NE MLK Blvd. Suite G
Portland, OR 97212
RE: The tariff classification of a baby diaper cover and diaper inserts from China.
Dear Mr. Pechette:
In your letter dated July 21, 2015 you requested a tariff classification ruling. The sample submitted will be returned to you.
The submitted item, style number GD207, is described as a Little G diaper system. The style consists of a diaper cover with lining and a detachable interior pouch. The outer shell of the diaper cover is made of 92% cotton, 8% spandex jersey knit fabric. The diaper cover lining is made of cotton jersey fabric. The diaper cover lining is made of cotton jersey fabric. The interior pouch, which secures to the diaper cover with plastic snaps, is made of woven nylon fabric that is coated with polyurethane. The diaper cover leg openings are finished with rib knit fabric. The interior pouch has elasticized fabric capping at the outer edges. Style GD207 is a composite good, the essential characteristic of which is imparted by the outer shell fabric.
The detachable nylon pouch will also be imported separately as Style GL100.
The applicable subheading for the Style GD207 will be 9619.00.2100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary towels (pad) and tampons, diapers and diaper liners for babies and similar sanitary articles, of any material: of textile wadding ; of cotton. The rate of duty is 3.6 percent ad valorem.
The applicable subheading for the Style GL100 will be 9619.00.0500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Sanitary towels (pad) and tampons, diapers and diaper liners for babies and similar sanitary articles, of any material: of plastics. The rate of duty is 5 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent TSUS 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