CLA-2 CO:R:C:T 089785 HP
Mr. Lawrence R. Pilon
Hodes & Pilon
431 South Dearborn Street, Suite 405
Chicago, IL 60605-1121
RE: DD 862889 affirmed. Diapers; wadding; nonwoven; filler
Dear Mr. Pilon:
This is in reply to your letter of June 19, 1991. That
letter concerned the tariff classification, under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA), of
diapers, produced in the Philippines. Please reference your
client Medline Industries, Inc.
FACTS:
The merchandise at issue consists of reusable hospital
infant's diapers. The NIS for children's apparel has examined
the sample from your original District Ruling Letter. The shell
is nylon knit, and has a transparent vinyl application applied to
its outer surface. The lining is woven cotton. The fill is made
of a 70% percent polyester, 30% rayon nonwoven material. The
diaper has an elasticized waist and leg openings. The diaper
will be imported in infants' sizes.
In DD 862889 of May 8, 1991, the District Director, San
Francisco, classified this merchandise under subheading
6209.30.3040, HTSUSA, as other babies' garments. You disagree,
arguing that the appropriate subheading for this merchandise is
5601.10.2000, HTSUSA, as other articles of textile wadding.
ISSUE:
Whether the instant merchandise is considered infant's
clothing or an article of textile wadding under the HTSUSA?
LAW AND ANALYSIS:
Heading 5601, HTSUSA, provides for, inter alia, diapers and
diaper liners for babies, of wadding. You argue that,
following General Rules of Interpretation 2 and/or 3, the diaper
is an article of wadding, and should be classified herein. We
disagree. The NIS for articles of wadding, considered by Customs
and the Courts to be an expert in this commodity, has, in his
examination, determined that the absorbent interior is not
composed of wadding, but of a nonwoven material. You were
informed of this finding several times prior to the instant
ruling letter being issued. Therefore, pursuant to GRI 1, the
diaper cannot be classified as an article of wadding.
Heading 6209, HTSUSA, provides for babies' garments and
clothing accessories. Infants' diapers are prima facie
classifiable herein. Heading 6210, HTSUSA, provides for, inter
alia, garments made up of fabrics of heading 5603 (nonwovens).
Even assuming, arguendo, that the diapers at issue are "made up
of" the nonwoven filler, Notes 4 and 5 to Chapter 62, HTSUSA,
specifically require goods prima facie classifiable in both
headings to be classified in heading 6209. The holding in DD
862889 was correct, and is therefore affirmed.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified under subheading 6209.30.3040, HTSUSA, textile
category 239, as babies' garments and clothing accessories, of
synthetic fibers, other, other, other. The applicable rate of
duty is 17 percent ad valorem.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent negotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine
the current status of any import restraints or requirements.
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division