CLA-2-96:OT:RR:NC:2 234
Ms. Lynn Marshall
Hamco
P.O. Box 1028
Gonzales, LA 70707
RE: The tariff classification of disposable bibs, disposable potty toppers and disposable changing pads from China
Dear Ms. Marshall:
In your letter received July 12, 2013, you requested a tariff classification ruling. We apologize for the delay as we were awaiting lab analysis.
The samples submitted are as follows:
The first sample consists of a combination pack of 6 disposable bibs and 12 wet wipes. The front of the combination bag has two separate compartments. The top compartment holds the dry disposable bibs and the bottom compartment holds the wet wipes. The combination pack is folded in half at a seam and inserted into a separate paperboard packing sleeve. Each of the combination packs compartments has a re-sealable flap closure. The items are packaged and sold for retail sale as a set.
The second sample consists of a combination pack of 6 disposable potty toppers and 12 wet wipes. The front of the combination bag has two separate compartments. The top compartment holds the dry disposable potty toppers and the bottom compartment holds the wet wipes. The combination pack is folded in half at a seam and inserted into a separate paperboard packing sleeve. Each of the combination packs compartments has a re-sealable flap closure. The items are packaged and sold for retail sale as a set.
The third sample consists of a combination pack of 6 disposable changing pads and 12 wet wipes. The front of the combination bag has two separate compartments. The top compartment holds the dry disposable changing pads and the bottom compartment holds the wet wipes. The combination pack is folded in half at a seam and inserted into a separate paperboard packing sleeve. Each of the combination packs compartments has a re-sealable flap closure. The items are packaged and sold for retail sale as a set.
Based upon the nature of the components and their use, it is the opinion of this office that no single item imparts the essential character. Therefore classification will be in accordance with GRI 3c, Harmonized Tariff Schedule of the United States (HTSUS), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration. In this case the absorbent paper pulp found in the disposable bibs, disposable potty toppers and disposable changing pads appear last in the tariff.
The applicable subheading for the disposable bibs, disposable potty toppers and disposable changing pads 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.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130.
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 (646) 733-3037.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division