CLA-2-96:OT:RR:NC:4:434
Mr. Mark Franklin
Carmichael International Service
20 West Lincoln Avenue Suite 300
Valley Stream, NY 11580
RE: The tariff classification of feminine hygiene pads from Spain
Dear Mr. Franklin:
In your letter, dated September 29, 2017, you requested a classification ruling on behalf of your client, LOLA. Samples and a product description were provided for review. The sample will be retained by our office.
The item under consideration is a feminine hygiene pad. The pad is composed of an absorbent core of 100% cotton wadding, sheathed in a non-woven cotton material and backed by a sheet of bioplastic. Adhesive on the back is designed to adhere to the inside of a woman’s underwear. Each pad is individually wrapped.
Feminine pads and similar articles, when composed of more than one material, are classified by the material which provides the article its greatest absorbency. In this case the cotton wadding forming the absorbent core of the pads fulfills this role.
The applicable subheading for the feminine pads will be 9619.00.2100, HTSUS, which provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Of textile wadding: Of cotton. The rate of duty will be 3.6% 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 the World Wide Web at https://hts.usitc.gov/current.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division