CLA-2-56:OT:RR:NC:TA:350
Mr. Robert T. Stack
Tomkins & Davidson, LLP
5 Hanover Square, 15th Floor
New York, NY 10004
RE: The tariff classification of a wadding material and a baby’s diaper which incorporates such material, from China.
Dear Mr. Stack:
In your letter dated July 28, 2010, on behalf of Garan, Inc., (“Garan”), New York, NY, you requested a tariff classification ruling.
You supplied two representative samples: a swatch of wadding material and a baby’s diaper which incorporates such material in its manufacture.
The first item (wadding), consists of a blend of polyester man-made fibers and cotton fibers. Specifically, the material is stated to be composed of an 82% polyester man-made fiber/18% cotton fiber blend. You describe the manufacturing process for this material as follows:
Opening, Blending and Cleaning process: The mill takes polyester staple fibers and cotton fibers, blends them and put them through a cleaning process.
Carding Process: This involves straightening the fibers in a parallel lengthwise alignment so as to form a fiber lap.
Laminating Process: In this step, the machine sprays a layer of adhesive material ( acrylic latex), on the surface of the fiber lap.
Needle Punch Process: This thins out the lap.
Molding Process: This stabilizes the lap.
Bench tests of the aforementioned material confirm that the fibers of the inner layers are readily separable and the latex binder does not appear to have penetrated into the inner layers.
Your second product consists of a baby’s diaper which measures 19 inches x 13 inches and is rectangular in shape. The diaper is constructed of what appears to be a loosely woven cotton fabric of tubular shape. A 5 inch wide by 19 inch long piece of the wadding material described above has been inserted into the loosely woven cotton fabric. It is centered within the approximately 13 inch diaper and has been sewn down lengthwise along the edges of the wadding material. Then it appears the open ends of the tubular fabric, which form the width wise edges, have been overstitched to form the finished diaper.
You suggest that classification of this diaper is proper in tariff subheading 5601.10.2000, HTS, which provides for … diapers and diaper liners for babies, … of other than cotton. We will not be able to rule on the classification of this product without a manufacturer’s breakdown by weight of all components incorporated into the finished product. A physical examination of the submitted sample reveals a substantial amount of cotton content. We will require a verifiable component breakdown by weight from the manufacturer before we can make a definitive determination as to the tariff classification of this product.
The applicable subheading for the wadding fabric, however, will be 5601.22.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … wadding in the piece, … of man-made fibers. The rate of duty will be 6.3 percent 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/.
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 Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division