NY 862325
Jun 11 1991
CLA-2-68:S:N:N1:236 862325
Mr. Lewis Stein
Johnson & Johnson
one Johnson & Johnson Plaza
New Brunswick, N.J. 08933-7002
RE: The tariff classification of Sanitary Napkins from Canada
Dear Mr. Stein:
In your letter dated April 8, 1991 you requested a tariff
classification ruling.
The prospective import, Sanitary Napkins is a composite
article consisting of many layers including polyester fibers,
pulp fibers, and a brown multi-ply sheet or board, composed of
more than 80 percent sphagnum moss, less than 10 percent chemical
bleached pulp fibers, and less than 10 percent synthetic plastic
fibers. It is the flexibility and excellent absorption ability of
this board that permits the sanitary napkin to function. While
the exact composition of the board may vary depending upon the
type of product in which it will be used, the peat moss will
always comprise in excess of 80 percent of its composition, and
the polyester fibers will be less than 10 percent of its
composition.
In your letter, you suggested classification under HTS
4818.40.20, which provides for, among other things, sanitary
napkins of paper pulp. For tariff purposes, paper pulp generally
must consist of fibrous vegetable material. We find that the
absorbent portion of the instant article consists essentially of
a non-fibrous, multi-cellular plant material, i.e., sphagnum
moss, that cannot be considered paper pulp.
Mixtures and composite goods consisting of different
materials or made up of different components, shall be classified
as if they consisted of the material or component which gives
them their essential character. (General Rules of Interpretation
3(b)) In our opinion, the multi-ply sheet or board composed of
more than 80 percent peat moss which permits the sanitary napkin
to function is the material which gives the sanitary napkin its
essential character.
The applicable subheading for the Sanitary Napkins will be
6815.20.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of peat (including peat moss).
The duty rate will be free.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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,
Jean F. Maguire
Area Director
New York Seaport