CLA-2-96: OT: RR: NC: 4:434
Ms. Zita Pan
228 Nevada Street
El Segundo, CA 90245
RE: The tariff classification of Baby Diapers from China
Dear Ms. Pan:
In your letter, dated April 20, 2018, you requested a tariff classification ruling. Samples and product specifications were provided for review. We apologize for the delayed response, as a sample was sent to the CBP laboratory in New York for analysis of the material composition.
The product under consideration is the “Rascal and Friends” disposable diaper for babies. The diaper is constructed of multiple layers, including a non-woven fabric layer closest to the baby’s skin; a layer of cotton fibers and super absorbent polymer (SAP) acting as the innermost absorbent core; and a backsheet of polyethylene waterproof film preventing leaks. The diaper also features an elastic waist strip and hook and loop side tapes. Per lab analysis, the diaper has the following composition by weight:
Cotton fibers: 51%
Polypropylene and polyethylene non-wovens + plastic film: 38%
Polyester tape: 1.1%
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.
Diapers and similar articles, when composed of more than one material, are classified by the material which provides the article its greatest absorbency. In this case, the cotton fibers forming the majority of the absorbent core of the diaper fulfill this role.
The applicable subheading for the Rascal and Friends diapers will be 9619.00.3300, HTSUS, which provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Diapers of textile materials: Of cotton: Other (other than of knit or crocheted textile fabric). The rate of duty will be 9.3% 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 firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division