CLA-2-48:S:N8:234 883200
Mr. Dennis Heck
Tower Group International, Inc.
5420 West 104th Street
Los Angeles, California 90045
RE: The tariff classification of adult incontinence diapers from
Italy.
Dear Mr. Hack:
In your letter dated February 18, 1993, on behalf of your
client, Paper-Pak Products, Inc., you requested a tariff
classification ruling.
Samples were submitted, which will be retained for reference.
They essentially consist of an outer polyethylene film backing, a
paper pulp fluff filler core, a layer of tissue paper and an inner
spun bonded polypropylene cover. A breakdown of the weight in
grams and a component weight percentage was also provided, which
indicates that the paper pulp fluff filler comprises at least 72
percent of the weight of the diaper.
You have directed our attention to Headquarters Ruling 082754,
of November 16, 1988, which to our knowledge has not been modified
or revoked since that date, as indicative of appropriate
classification of the instant merchandise. We agree that it is
applicable to these products.
The applicable subheading for the adult incontinence diapers
described will be 4818.40.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for: Sanitary napkins and
tampons, diapers and diaper liners and similar sanitary articles:
Of paper pulp. The rate of duty 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