Mr. Luc Belda
333 North Fairfax St. Suite 400
Alexandria, VA 22314
RE: The tariff classification of Nursing Pads from China
Dear Mr. Belda:
In your letter, dated November 1, 2018, you requested a tariff classification ruling. Samples and product specifications were provided for review.
The product under consideration is a washable textile nursing pad designed to be worn inside a nursing mother’s bra to absorb milk leakage. The nursing pad is constructed of three layers: a soft layer worn closest to the skin of 100% polyester knit fabric; an inner absorbent layer of 75% bamboo viscose and 25% polyester knit fabric; and a back layer and binding of 100% polyester knit fabric with thermoplastic polyurethane (TPU).
You propose classification in subheading 9619.00.2500, Harmonized Tariff Schedule of the United States (HTSUS). However, this provision specifically provides for sanitary articles of “textile wadding.” Textile wadding, for tariff purposes, is defined in the Explanatory Notes to Heading 5601, HTSUS, as follows: “The wadding referred to here is made by superimposing several layers of carded or air-laid textile fibers one on the other, and then compressing them in order to increase the cohesion of the fibres. Wadding is sometimes lightly punched in order to increase the cohesion of the fibres and, in some cases, to fix the layer of wadding on a support of woven or other textile fabrics. Wadding takes the form of a flexible, spongy, high-bulk sheet, of even thickness, the fibres of which are readily separable. It is generally made of cotton fibres (absorbent or other cotton waddings) or of artificial staple fibres.” The knit textile fabrics used in the construction of the instant nursing pads do not meet this definition of textile wadding.
Nursing pads and similar articles, when composed of more than one material, are classified by the material which gives the article its essential character, generally the material that provides the greatest absorbency, which is usually the inner core materials. In this case, we do not need to make a determination of which layer is the essential character, because the three layers of fabric are all of knit man-made fibers, classifiable in the same subheading.
The applicable subheading for the nursing pads will be 9619.00.6400, HTSUS, which provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other (other than diapers), of textile materials: Knitted or crocheted: Of man-made fibers. The rate of duty will be 14.9 percent 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