CLA-2-48:RR:NC:2:234 C89541
Mr. Robert J. Leo
Meeks & Sheppard, Attorneys at Law
330 Madison Avenue, 39th Floor
New York, N.Y. 10017
RE: The tariff classification of a feminine sanitary pad, from
a country having normal trade relations with the United
States.
Dear Mr. Leo:
In your letter dated June 24, 1998, your file: JJCP-010, on
behalf of your client Johnson & Johnson Consumer Products Company,
of Skillman, New Jersey, you requested a tariff classification
ruling for a certain feminine sanitary pad, not further identified.
In a subsequent telephone interview, you identified the article as
"Panty Liner, Article 1292". Samples were submitted, which have
been consumed in laboratory testing.
The panty liner is composed of layers of plastic coated paper,
sheet-plastic, loose white kraft pulp fibers, uncoated kraft paper,
and non-woven textile material.
The absorptive capacity which enables the principal function
of the article is provided by the layer of loose white kraft pulp
fibers.
The applicable subheading for this product 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 is 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 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
this ruling, contact National Import Specialist Carl Abramowitz, at
(212) 466-5733.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division