What's the HS Code for "Diapers"?

HQ H283468 July 20, 2017 CLA-2 OT:RR:CTF:FTM H283468 PJG CATEGORY: Classification TARIFF NO.: 9619.00.64 Ms. Keira O’Mara Mama Designs Limited 12 Wychall Lane Kings Norton Birmingham B38 8TA United Kingdom RE: Revocation of NY N264127, and HQ 965711; Modification of HQ 088425; Revoked or Modified by Operation of Law; tariff classification of nursing/breast pads Dear Ms. O’Mara: On May 11, 2015, U.S. Customs and Border Protection (“CBP”) issued to you New York Ruling Letter (“NY”) N264127. The ruling pertains to the tariff classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) of nursing/breast pads. We have since reviewed NY N264127 and determined it to be in error. Accordingly, NY N264127 is revoked. Finally, we are also revoking or modifying two additional rulings by operation of law, as discussed below. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on June 7, 2017, in Volume 51, Number 23, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N264127, the nursing/breast pads were described as follows: … disc-shaped, washable breast pads that are used to absorb and prevent leakage of breast milk on the bra and clothing of breast feeding mothers. You state the double layered pads are made up of viscose derived from bamboo to absorb the milk. The outer layer is coated with polyurethane to prevent any leakage onto clothing. In NY N264127, CBP classified the nursing/breast pads under subheading 6307.90.9889, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” You also state that the subject merchandise is constructed of knit fabric. ISSUE: Whether the subject nursing/breast pads are classifiable in heading 6307, HTSUS, as other made up articles, or 9619, HTSUS, as similar articles to sanitary towels (pads). LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2017 HTSUS provisions under consideration are as follows: 6307 Other made up articles, including dress patterns: * * * 9619.00 Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: * * * Other, of textile materials: Knitted or crocheted: * * * 9619.00.64 Of man-made fibers * * * Other: * * * 9619.00.74 Of man-made fibers The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to 96.19 states, in pertinent part: This heading covers sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies and similar articles, including absorbent hygienic nursing pads, napkins (diapers) for adults with incontinence and pantyliners, of any material.   In general, the articles of this heading are disposable.  Many of these articles are composed of (a) an inner layer (e.g., of nonwovens) designed to wick fluid from the wearer’s skin and thereby prevent chafing; (b) an absorbent core for collecting and storing fluid until the product can be disposed of; and (c) an outer layer (e.g., of plastics) to prevent leakage of fluid from the absorbent core.  The articles of this heading are usually shaped so that they may fit snugly to the human body.  This heading also includes similar traditional articles made up solely of textile materials, which are usually re-usable following laundering.   This heading does not cover products such as disposable surgical drapes and absorbent pads for hospital beds, operating tables and wheelchairs or non-absorbent nursing pads or other non-absorbent articles (in general, classified according to their constituent material).   Prior to 2012, nursing/breast pads were usually classified in headings based on their material composition. See, e.g., HQ 965746 (Sept. 4, 2002); HQ 965719 (Sept. 3, 2002); HQ 965035 (July 31, 2002); and HQ 965711 (July 24, 2002). In HQ 965711, U.S. Customs stated that in classifying nursing pads, it would “focus … on the material or substance that provides a nursing pad with its absorbent capability” and also consider “the other materials or substances which make-up a particular style of nursing pads.” In the 2012 Basic Edition of the HTSUS, heading 9619, HTSUS, was introduced to provide for “Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material.” Although this heading does not specifically provide for absorbent nursing/breast pads, the EN 96.19 describes these articles. The subject absorbent nursing/breast pads are articles that include an inner layer designed to wick breast milk from the woman’s skin for the purpose of preventing chafing as well as leakage onto the woman’s clothing. The absorbent core of the subject nursing/breast pads collects and stores the fluid. The outer layer of the subject nursing/breast pads are coated with polyurethane to prevent any leakage onto clothing. The EN indicates that the articles that are classifiable in heading 9619, HTSUS, may be disposable or re-usable. Therefore, it is unnecessary to ascertain whether the subject merchandise is disposable or reusable for purposes of classifying the merchandise in heading 9619, HTSUS. We conclude that the subject merchandise is classifiable in heading 9619, HTSUS, and specifically under subheading 9619.00.64, HTSUS, which provides for “Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other, of textile materials: Knitted or crocheted: Of man-made fibers.” As new heading 9619, HTSUS (2012), covers nursing/breast pads, the two pre-2012 rulings that classified nursing/breast pads according to their constituent materials are revoked or modified by operation of law. HOLDING: Under the authority of GRIs 1 and 6 the nursing/breast pads are classified in heading 9619, HTSUS, specifically in subheading 9619.00.64, HTSUS, which provides for “Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other, of textile materials: Knitted or crocheted: Of man-made fibers.” The 2017 column one, general rate of duty is 14.9 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 the internet at www.usitc.gov/tata/hts/. EFFECT ON OTHER RULINGS: NY N264127, dated May 11, 2015, is REVOKED. HQ 965711, dated July 24, 2002, is REVOKED by operation of law with regard to the classification of the nursing/breast pads. HQ 088425, dated May 20, 1991, is MODIFIED by operation of law with regard to the classification of the nursing pads. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division

HQ H283476 July 20, 2017 CLA-2 OT:RR:CTF:FTM H283476 PJG CATEGORY: Classification TARIFF NO.: 9619.00.64; 9619.00.74 Ms. Kristina Schmitt NUK - USA 728 Booster Boulevard Reedsburg, Wisconsin 53959 RE: Revocation of NY N245827, NY N213901, NY J84296, HQ 965723, HQ 965746, HQ 965719, HQ 963488, NY D82853, NY C81609, and HQ 953391; Modification of HQ 965035, and NY 854729; Revoked or Modified by Operation of Law; tariff classification of nursing/breast pads Dear Ms. Schmitt: On September 27, 2013, U.S. Customs and Border Protection (“CBP”) issued to you, on behalf of NUK – USA, New York Ruling Letter (“NY”) N245827. The ruling pertains to the tariff classification of reusable nursing pads under the Harmonized Tariff Schedule of the United States (“HTSUS”). We have since reviewed NY N245827 and determined it to be in error. Accordingly, NY N245827 is revoked. We are also revoking one other ruling with substantially similar merchandise: NY N213901, dated May 16, 2012. Finally, we are revoking or modifying ten additional rulings by operation of law, as discussed below. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. No. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed action was published on June 7, 2017, in Volume 51, Number 23, of the Customs Bulletin. No comments were received in response to this notice. FACTS: In NY N245827, the nursing pads (product number 885131629098) were described as follows: The nursing pad is faced with 100% woven cotton, the inner lining is non-woven 45% polyester and 55% rayon, and backed with 100% woven polypropylene. The nursing pads are designed to be placed in the brassiere of nursing mothers to absorb excess milk. The reusable nursing pads can be washed for repeated use. In NY N245827, CBP classified the nursing pads under subheading 6307.90.9889, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” ISSUE: Whether the subject nursing pads are classifiable in heading 6307, HTSUS, as other made up articles, or 9619, HTSUS, as similar articles to sanitary towels (pads). LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States (“HTSUS”) is made in accordance with the General Rules of Interpretation (“GRI”). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The 2017 HTSUS provisions under consideration are as follows: 6307 Other made up articles, including dress patterns: * * * 9619.00 Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: * * * Other, of textile materials: Knitted or crocheted: * * * 9619.00.64 Of man-made fibers * * * Other: * * * 9619.00.74 Of man-made fibers GRI 3(a) and (b) provide as follows: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN to 96.19 states, in pertinent part: This heading covers sanitary towels (pads) and tampons, napkins (diapers) and napkin liners for babies and similar articles, including absorbent hygienic nursing pads, napkins (diapers) for adults with incontinence and pantyliners, of any material.   In general, the articles of this heading are disposable.  Many of these articles are composed of (a) an inner layer (e.g., of nonwovens) designed to wick fluid from the wearer’s skin and thereby prevent chafing; (b) an absorbent core for collecting and storing fluid until the product can be disposed of; and (c) an outer layer (e.g., of plastics) to prevent leakage of fluid from the absorbent core.  The articles of this heading are usually shaped so that they may fit snugly to the human body.  This heading also includes similar traditional articles made up solely of textile materials, which are usually re-usable following laundering.   This heading does not cover products such as disposable surgical drapes and absorbent pads for hospital beds, operating tables and wheelchairs or non-absorbent nursing pads or other non-absorbent articles (in general, classified according to their constituent material).   The EN to GRI 3(b) states, in pertinent part: (VI)   This second method relates only to : (i)      Mixtures.   (ii)     Composite goods consisting of different materials. (iii)    Composite goods consisting of different components.   (iv)    Goods put up in sets for retail sales.   It applies only if Rule 3 (a) fails.   (VII)  In all these cases the goods are to be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.   (VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.   (IX)   For the purposes of this Rule, composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.   * * *   Prior to 2012, nursing/breast pads were usually classified in headings based on their material composition. See, e.g., HQ 965746 (Sept. 4, 2002); HQ 965719 (Sept. 3, 2002); HQ 965035 (July 31, 2002); and HQ 965711 (July 24, 2002). In HQ 965711, U.S. Customs stated that in classifying nursing pads, it would “focus … on the material or substance that provides a nursing pad with its absorbent capability” and also consider “the other materials or substances which make-up a particular style of nursing pads.” In the 2012 Basic Edition of the HTSUS, heading 9619, HTSUS, was introduced to provide for “Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material.” Although this heading does not specifically provide for absorbent nursing/breast pads, the EN 96.19 describes these articles. The subject absorbent nursing pads are articles that include an inner layer designed to wick breast milk from the woman’s skin for the purpose of preventing chafing as well as leakage onto the woman’s clothing. The absorbent core of the subject nursing pads collects and stores the fluid. The subject nursing pads are also faced with 100% woven cotton, which faces the breast and wicks the milk away from the skin, and are backed with 100% woven polypropylene to prevent any leakage onto clothing. The EN indicates that the articles that are classifiable in heading 9619, HTSUS, may be disposable or re-usable. Therefore, while it is unnecessary to ascertain whether the subject merchandise is disposable or reusable for purposes of classifying the merchandise in heading 9619, HTSUS, we note that the subject reusable nursing pads are not precluded from classification in heading 9619, HTSUS, because of their reusable characteristic. We conclude, therefore, that the subject merchandise is classifiable in heading 9619, HTSUS. To determine the appropriate subheading for the subject merchandise, GRI 6 refers us to GRI rules 1 through 5. Since the subject nursing pads are faced with 100% woven cotton, the inner lining is non-woven 45% polyester and 55% rayon, and they are backed with 100% woven polypropylene, the appropriate subheading for the subject merchandise cannot be determined pursuant to GRI 1. GRI 2(a) does not provide assistance. In accordance with the guidance provided by GRI 2(b), “[t]he classification of goods consisting of more than one material or substance shall be according to the principles of rule 3.” Applying GRI 3(a) in the context of the subheading, we find that three subheadings, specifically, subheading 9619.00.71, HTSUS (Of cotton), subheading 9619.00.74 (Of man-made fibers), and subheading 9619.00.90, HTSUS (Other), refer to only part of the materials that comprise the subject merchandise. As such, we refer to GRI 3(b), which states that “[m]ixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.” Consistent with HQ 965711, we find “that the inner absorbent component … is the component that gives the nursing pad its essential character.” As stated in HQ 965711, “[t]he absorbent component plays the greatest role in the nursing pad, the absorption of excess milk during lactation. It is also the component that provides the nursing pad with its greatest bulk.” Therefore, it is our determination that the essential character of the subject merchandise is the absorbent material, which in this case is comprised of non-woven 45% polyester and 55% rayon. Since the rayon and the polyester are both man-made fibers, it is unnecessary to determine the essential character of the absorbent material. We conclude that the subject nursing pads are classified in subheading 9619.00.74, HTSUS, which provides for “Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other, of textile materials: Other: Of man-made fibers.” As new heading 9619, HTSUS (2012), covers nursing/breast pads, the ten pre-2012 rulings that classified nursing/breast pads according to their constituent materials are revoked or modified by operation of law. HOLDING: Under the authority of GRIs 1, 3(b), and 6 the nursing pads in NY N245827 are classified in heading 9619, HTSUS, specifically in subheading 9619.00.74, HTSUS, which provides for “Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other, of textile materials: Other: Of man-made fibers.” The 2017 column one, general rate of duty is 16 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 the internet at www.usitc.gov/tata/hts/. EFFECT ON OTHER RULINGS: NY N245827, dated September 27, 2013, and NY N213901, dated May 16, 2012, are REVOKED. NY J84296, dated May 5, 2003, HQ 965723, dated September 18, 2002, HQ 965746, dated September 4, 2002, HQ 965719, dated September 3, 2002, HQ 963488, dated May 2, 2000, NY D82853, dated October 16, 1998, NY C81609, dated November 19, 1997, and HQ 953391, dated April 23, 1993, are REVOKED by operation of law. HQ 965035, dated July 31, 2002, and NY 854729, dated September 28, 1990, are MODIFIED by operation of law with regard to the classification of the nursing/breast pads. In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division

HQ H301362 April 24, 2019 OT:RR:CTF:CPMM H301362 KSG CATEGORY: Classification TARIFF NO.: 9619.00.1100 Ms. Zita Pan Zuru LLC 228 Nevada Street El Segundo, CA 90245 RE: Tariff classification of diapers for babies Dear Ms. Pan: This letter is in reference to your request for reconsideration of New York Ruling ("NY") N296283, dated August 24, 2018. In your request for reconsideration you included a new sample diaper ("sample 2") which was received November 9, 2018. We are treating your letter as a new request for a binding ruling regarding the classification of diapers for babies that are made of the materials contained in sample 2 under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: You provided a sample diaper ("sample 1") along with the request for NY N296283. Sample 1 was sent to the Customs and Border Protection ("CBP") Laboratory to determine the composition of the diaper. The CBP Laboratory Report dated July 25, 2018, for sample 1 determined that it was composed of 51% cotton fibers, 38% polypropylene and polyethylene non-wovens and plastic films, 9.9% SAP and 1.1% polyester tape. Based on the CBP Laboratory Report for sample 1, the sample 1 diaper was classified in subheading 9619.00.3300, HTSUS, which provides for cotton diapers. Sample 1 is not available to re-test it. Sample 2 was sent to the CBP Laboratory for analysis of the composition of the materials. In a CBP Laboratory Report dated February 27, 2019, CBP determined that sample 2 is composed of six layers. The first layer is composed of 100% polypropylene. The second, fourth, fifth and sixth layers are composed of 100% polyethylene. The non-woven fabric of the third layer is composed of 100% polypropylene. The fibrous material of the third layer is composed of 100% fluff pulp/ wood fibers. The sixth layer is the layer closest to the baby's skin. ISSUE: What is the tariff classification of diapers for babies made of the materials contained in sample 2? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The HTSUS subheadings under consideration are the following: 9619.00 Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: 9619.00.11 Of paper pulp Diapers of other textile materials: Of cotton: 9619.00.33 Other In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System at the international level. While neither legally binding not dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. 54 Fed. Reg. 35127, 35128 (August 23, 1989). The EN for heading 9619, HTSUS, explains that many of the articles in this heading are composed of (a) an inner layer (e.g., of nonwovens) designed to wick fluid from the wearer’s skin and thereby prevent chafing; (b) an absorbent core for collecting and storing fluid until the product can be disposed of; and (c) an outer layer (e.g., of plastics) to prevent leakage of fluid from the absorbent core. The diapers for babies are not fully described in one heading and therefore, cannot be classified according to GRI 1. The diapers for babies are considered composite goods and therefore, are classified according the GRI 3(b). In New York Ruling Letter (NY) N268304, dated July 11, 2016, CBP considered the tariff classification of diapers for babies based on the CBP Laboratory Report analysis of sample 1, which was submitted with the ruling request for NY N268304. CBP relied on the CBP Laboratory Report for sample 1 in NY N268304. The essential character of the diapers under GRI 3(b) was determined to be the material that absorbs the fluids away from the body, in other words, the absorbent core. In NY N268304, the absorbent core was determined to be cotton. Accordingly, the diaper described in NY N296283 was properly classified based on the CBP Laboratory Report findings of sample 1 and we affirm that ruling. The CBP Laboratory Report for sample 2, which was submitted along with your request for reconsideration, concluded that the absorbent core in this case is paper pulp. Accordingly, the diapers for babies for sample 2 are properly classified in subheading 9619.00.11, HTSUS. HOLDING: By application of GRI’s 3 and 6, the diapers for babies described in the CBP Laboratory Report for sample 2 are classified in subheading 9619.00.11, HTSUS. The column one, general rate of duty is free. Duty rates are provided for your convenience and subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided for at www.usitc.gov. Sincerely, Myles B. Harmon, Director Commercial and Trade Facilitation Division

N286773 June 22, 2017 CLA-2-96:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 9619.00.4100; 9619.00.6400 Ms. Michelle Cuevas-Castillo Ethikos Market 5513 Eric Street Allendale, MI 49401 RE: The tariff classification of a Cloth Diapering System and Soaker/Booster Pads Dear Ms. Cuevas-Castillo: In your letter, dated May 17, 2017, you requested a classification ruling on three items. The request was returned for additional information, which was received by this office on May 30, 2017. Samples were provided for our review and will be retained. The Nua Baby “Cloth Nappy Set” consists of a cloth diaper shell of 100% polyester with a plastic waterproof lamination. The shell includes adjustable snap closures at the waistline and elasticized gathers at the leg openings. A lining is sewn into the crotch area which creates an open pocket extending from the center-front of the waistband to the center-back of the waistband with a snap at either end to accept an insert. As imported, two absorbent, reusable insert pads are secured, one atop the other, to the shell by the snaps. The larger pad measures approximately 11 inches in length by 5.5 inches in width. The smaller pad measures approximately 9.5 inches in length by 4.25 inches in width. They are constructed of a top facing of 100% polyester fabric over three layers of 80% polyester, 20% nylon knit loop fabric, the inner layers acting as an absorbent core. The layers are sewn together with an overlock stich around the edge. The diaper shell and absorbent pads are designed and constructed to be used together, and neither part could function separately. Together they form a complete diaper. Diapers are classified by the material which provides the greatest absorbency. In this case the polyester/nylon knit loop fabric forming the absorbent core of the pads fulfills this role. The “Soaker Set” consists of the absorbent pads described in the preceding paragraph packaged separately without the diaper shell. The “Booster/Training Set” consists of two pads, each measuring approximately 14.75 inches in length by 4.25 inches wide, packaged together. The pads are constructed with three layers of absorbent knit loop fabric, 80% polyester and 20% nylon, topped with a layer of fleece-finish 100% polyester. A snap at one end will allow the pad to be attached to a Nua Baby diaper shell. Per your submitted description, the booster pads are intended be used in conjunction with the soaker pads or placed next to the baby’s skin in the diaper shell as a toilet training pad. In your request you propose classification of the goods in subheading 9619.00.2500, Harmonized Tariff Schedule of the United States, which provides for …diapers and diaper liners for babies and similar articles…Of textile wadding: Other (other than cotton). We find that the inner absorbent core of the insert pads, which also imparts the essential character of the “Cloth Nappy Set,” does not meet the definition of textile wadding, as defined in the Explanatory Notes to the tariff schedule. The Explanatory Notes constitute the official interpretation of the Harmonized System at the international level. The Explanatory Notes, although neither legally binding nor dispositive of classification issues, do provide commentary on the scope of each heading of the HTSUS. The EN's are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989); Lonza, Inc. v. United States, 46 F. 3d 1098, 1109 (Fed. Cir. 1995). Heading 5601, Harmonized Tariff Schedule, provides for Wadding of textile materials and articles thereof; textile fibres, not exceeding 5 mm in length (flock), textile dust and mill neps. The Explanatory Notes to this heading define textile wadding as follows: “The wadding referred to here is made by superimposing several layers of carded or air-laid textile fibres one on the other, and then compressing them in order to increase the cohesion of the fibres. Wadding is sometimes lightly punched in order to increase the cohesion of the fibres and, in some cases, to fix the layer of wadding on a support of woven or other textile fabrics.   Wadding takes the form of a flexible, spongy, high-bulk sheet, of even thickness, the fibres in which are readily separable. It is generally made of cotton fibres (absorbent or other cotton waddings) or of artificial staple fibres. Low-grade wadding, made from waste from carding or garnetting, usually contains a proportion of neps or yarn waste.” The notes to Heading 9619 do not contradict this definition of textile wadding. Furthermore, prior to the 2012 inclusion of Heading 9619 in the tariff schedule, sanitary articles now included in this heading which consisted of an absorbent core of textile wadding were classified in Heading 5601. Therefore it is internally consistent to continue usage of the Heading 5601 definition of textile wadding as applied to the articles of Heading 9619. The applicable subheading for the Cloth Nappy Set diaper will be 9619.00.4100, HTSUS, which provides for Sanitary towels (pads) and tampons, diaper and diaper liners for babies and similar articles, of any material: Diapers of textile materials: Of synthetic fibers. The general rate of duty will be 16%. The applicable subheading for the Soaker Set and Booster/Trainer Set will be 9619.00.6400, HTSUS, which provides for Sanitary towels (pads) and tampons, diaper and diaper liners for babies and similar articles, of any material: Other, of textile materials: Knitted or crocheted: Of man-made fibers. The general rate of duty will be 14.9%. 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 Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

N326858 July 25, 2022 CLA-2-96:OT:RR:NC:N4:434 CATEGORY: Classification TARIFF NO.: 9619.00.9000 Angela Herrera Russell A. Farrow US Inc. 45657 Port Street Plymouth, MI 48170 RE: The tariff classification of disposable underwear from Thailand. Dear Ms. Herrera: In your letter, dated June 29, 2022, you requested a tariff classification ruling on behalf of your client, H.E.B., L.P. Samples, product information, including detailed specifications, and photos were submitted for our review. The product under consideration is HEB Reliance Premium disposable underwear for men and women, sizes SM/M to XXL. You refer to this product as “incontinence underwear” in the ruling request. Per your description, the shell of the briefs is composed of 60 percent polypropylene, 30 percent pulp/paper and 10% polyurethane elastics, by weight. Attached in the gusset is an absorbent pad. The pad is constructed of 50 percent super absorbent polymers (SAP) granules, 17 percent air laid (wood pulp + ethylene-propylene side by side (to facilitate absorbency)), 5 percent hot melt adhesive, 13 percent polyester and polyurethane elastics, 6 percent polyethylene film, and 9 percent pulp/paper. You describe the layers as having the following primary functions: polyester (comfort and absorbency), tissue paper (absorbency), air laid (absorbency), super absorbent polymer (absorbency), adhesives (glue layers together), polyurethane elastics (reduce re-wetness) and polyethylene plastic film (prevents leakage). General Rule of Interpretation (GRI) 3 (b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Diapers and similar articles, when composed of more than one material, are generally classified by the material that provides the article its greatest absorbency. We note past rulings, including Headquarters ruling 965891, issued 11/06/02, that considered the essential character of a multi-layer diaper that included fluff pulp paper (48% by weight) and SAP (19%). In that ruling, the paper was considered to be indispensable to the function of the diaper, as it drew in the liquid before the SAP could then absorb and lock it into the core. However, in the briefs which are the subject of this ruling, the SAP makes up significantly more of the pad and the paper makes up significantly less. Other materials also play a role in absorbing urine. Therefore, we find that no one material dominates in the functioning of the pad’s overall absorbency. GRI 3(c), last in tariff, will be utilized in determining classification. In this case, last in tariff applies to the SAP. Heading 9619, HTSUS, provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material.” The incontinence underwear is considered a “similar article” within the meaning of the heading language. The applicable subheading for the adult incontinence underwear will be 9619.00.9000, HTSUS, which provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other: Other. The rate of duty will be 7 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 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 charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

N313407 August 12, 2020 CLA-2-96:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 9619.00.1100; 9903.88.15 Mr. Richard Embry E. Besler & Co. 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of disposable adult incontinence underwear from China Dear Mr. Embry: In your letter, dated July 22, 2020, you requested a tariff classification ruling on behalf of your client, SVS LLC dba S2S Global, for disposable adult incontinence underwear, including the applicability of subheading 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS). Detailed specifications were submitted for our review. The product under consideration is essentially a disposable adult diaper, which you refer to as “incontinence underwear” in the ruling request or “adult briefs” in the product literature. The product is constructed of multiple layers, including a non-woven hydrophobic topsheet; a layer of fluff pulp and super absorbent polymer (SAP) acting as the innermost absorbent core; and a sheet of polypropylene (PP) waterproof film. The product also features gathered leg openings. Per your description, the incontinence underwear has the following composition by weight:    Fluff pulp: 55%Non-woven textiles: 19% SAP: 15.5%PP film: 6% Hot melt: 3% Tissue paper: 1.5%General Rule of Interpretation (GRI) 3 (b) of the HTSUS states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. Diapers and similar articles, when composed of more than one material, are generally classified by the material that provides the article its greatest absorbency. In this case, the fluff pulp forming the majority of the absorbent core of the product fulfills this role. The innermost core layer of fluff pulp is indispensable to the function in catching and retaining liquid waste. Further, the layer of fluff pulp exceeds any other component by weight. You propose classification of the incontinence underwear in subheading 4818.90, HTSUS, which provides for“…handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers.” We disagree. Diapers (including those for adults), and similar articles are more specifically provided for in heading 9619, HTSUS. The applicable subheading for the adult incontinence underwear/diapers will be 9619.00.1100, HTSUS, which provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Of paper pulp. The rate of duty will be Free. 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. You also inquire whether the product is "specially designed or adapted" for the handicapped within the meaning of the Nairobi Protocol, Annex E, to the Florence Agreement, as codified in the Education, Scientific, and Cultural Materials Act of 1982, and therefore eligible for duty-free treatment under subheading 9817.00.96, HTSUS.The Nairobi Protocol, Annex E, to the Florence Agreement, as codified by the United States Congress as the Education, Scientific, and Cultural Materials Act of 1982 (Pub.L. 97-446, 96 Stat. 2346(1982)) established the duty-free treatment for certain articles for the handicapped. Presidential Proclamation 5978 and Section 1121 of the Omnibus Trade and Competitiveness Act of 1988, provided for the implementation of the Nairobi Protocol into subheadings 9817.00.92, 9817.00.94 and 9817.00.96 of the HTSUS. These tariff provisions specifically state "[a]rticles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons" are eligible for duty-free treatment. U.S. Note 4(a), subchapter XVII, Chapter 98, HTSUS, states that "the term blind or other physically or mentally handicapped persons' includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working."It has been previously established that a person suffering from chronic incontinence is "physically handicapped" within the meaning of U.S. Note 4(a), subchapter XVII, Chapter 98 HTSUS (seeHeadquarters Ruling Letter 085092, dated May 10, 1990, and Headquarters Ruling Letter 085094, dated May 10, 1990). The articles under consideration in the instant ruling are disposable underwear/diapers. This office must consider whether they are for use by the chronically incontinent vs. acute or transient incontinence. In Headquarters Ruling Letter (“HRL”) 557529, dated March 8, 1994, Customs determined that a product referred to as an “institutional adult diaper” was eligible for duty-free treatment under subheading 9817.00.96, HTSUS. The product was described as a cotton or polyester shell with a “channel system” that has a disposable insert pad inside it. This product was washable and reusable. The insert pad in this case was not imported and therefore, not at issue. CBP cited to a number of rulings and then stated that “In all of these rulings, it was found that the article under consideration was durable and well constructed and designed for long-term use over a long period of time, as opposed to a disposable incontinent care product.”  The products involved in this case are disposable incontinent care products that are not durable or reusable or designed for long-term use. The requester has not submitted sufficient facts in this case to support a finding that these products are not within the exception for acute or transient disabilities. Accordingly, we find that the requester has not shown that these articles would be more likely to be used by persons with chronic incontinence. Therefore, we find that the adult incontinence underwear/diapers do not satisfy the requirements of duty-free treatment under subheading 9817.00.96, HTSUS. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9619.00.1100, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 9619.00.1100, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 charlene.s.miller@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

N287629 July 18, 2017 CLA-2-96:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 9619.00.7400 Ms. Michelle Cuevas-Castillo Ethikos Market 5513 Eric Street Allendale, MI 49401 RE: The tariff classification of dual-use Diaper Liners/Baby Wipes from China Dear Ms. Cuevas-Castillo: In your letter, dated May 17, 2017, you requested a classification ruling. The ruling was returned to you for additional information, which was received by this office on June 26, 2017. Samples and product specifications were provided for review. The samples will be retained. The “NuaBaby nappy liners/wipes” are sheets of non-woven textile designed for use both as disposable diaper liners and as baby wipes. You state that the biodegradable textile is polylactic acid, derived from corn. The sheets are packaged 75 in a pull-pack pouch. As a diaper liner the diaper-sized rectangular sheet is placed on top of a diaper, next to the baby’s skin, to catch solid waste and allow for easy disposal. The sheets can alternatively be sprayed with water and used as baby wipes. They are not pre-moistened or infused with soaps. The dual-use diaper liner/baby wipes potentially are classifiable in two competing tariff headings. As diaper liners they are classifiable in heading 9619, Harmonized Tariff Schedule of the United States (HTSUS), which specifically names (eo nominae) diaper liners in the heading language. As baby wipes they are classifiable in heading 5603, HTSUS, which provides for pieces of non-woven textile, as no heading specifically names baby wipes. Classification of goods under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs). GRI 3 states, “When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: GRI 3(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.” In this case the eo nominae description of diaper liners is more specific. Further, Note 1(f) to Chapter 56, HTSUS, excludes articles of heading 9619 from classification in chapter 56. In your submission you propose classification in subheading 9619.00.1530, HTSUS, as diaper liners of paper, cellulose wadding or webs of cellulose fibers. We disagree, as the stated material of your product is a polylactic acid non-woven textile, derived from corn starch. The applicable subheading for the Nappy Liners/Wipes will be 9619.00.7400, HTSUS, which provides for Sanitary towels (pads) and tampons, diapers and diaper liners for babies and similar articles, of any material: Other, of textile materials: Other (than knitted or crocheted): Of man-made fibers. The general rate of duty will be 16% 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. We note that the submitted samples are marked, “Designed in Ireland” prominently on the front of the retail packaging next to the main product label, with the country of origin, “Made in China” on the back. This marking is not in conformity with Customs regulations. Part 134, Customs and Border Protection (CBP) Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. CBP has recognized that the presence of a geographic location, other than the country in which the article was produced, on an imported article or its container may mislead the ultimate purchaser as to the true country of origin. Therefore, in cases where the name of a location in the U.S. or the name of any foreign country or locality other than the country or locality in which the article was manufactured or produced appears on an imported article or its container, 19 CFR 134.46, provides that there shall appear, legibly and permanently, in close proximity to such words, letters, or name, and in at least a comparable size, the name of the country of origin preceded by "Made in", "Product of", or other words of similar meaning. CBP has ruled that in order to satisfy the close proximity requirement, the country of origin marking must appear on the same side(s) or surface(s) in which the name of the locality other than the country of origin appears. The purpose of this section is to prevent the possibility of misleading or deceiving the ultimate purchaser as to the actual origin of the imported good. To be in conformity you can reconfigure the marking with “Designed in Ireland” and “Made in China” on the same side of the packaging and ensure that the lettering of the China marking is in at least comparable size. Alternatively, the reference to Ireland can be removed. 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 Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division