CLA-2-62:RR:NC:TA:358 M87078
Ms. Betsy Thomas
Bummis
55 Mt. Royal W. #210
Montreal, QC H2T 2S6
RE: The tariff classification of a babies’ diaper from Turkey
Dear Ms. Thomas:
In your letter dated September 29, 2006 you requested a classification ruling. A response has been delayed pending the results of a Customs and Border Protection laboratory analysis. We apologize for any inconvenience this may have caused you.
The submitted article, style name Bamboozle, is a woven fabric reusable diaper. The item is worn directly against the skin and constitutes the absorbent layer of a diapering system. The diaper is secured closed around the wearer’s torso by means of either a Velcro ™ type or snap closure. In your correspondence you state that the diaper is “woven fabric made of bamboo fiber that is woven onto a polyester core.” Customs and Border Protection laboratory analysis has found that the fabric composition by weight is 74.4% regenerated cellulose, 25.6% polyester. Regenerated cellulose fiber is considered an artificial fiber. For ruling purposes it is assumed the Bamboozle is sized for babies’ newborn to 24 months.
As requested, the sample will be returned to you.
The applicable subheading for the Bamboozle will be 6209.90.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, of other textile materials, of artificial fibers, other, other, other. The duty rate will be 14.9 per cent ad valorem.
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/.
Babies’ artificial fiber diapers fall within textile category designation 239. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Bruce Kirschner at 646-733-3048.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division