The tariff classification of a super absorbent mat, from England

NY C84382 May 14, 1998 CLA-2-48:RR:NC:2:234 C84382 CATEGORY: Classification TARIFF NO.: 4823.90.1000 Ms. Dorothy Jones Import Department Mid-America Overseas, Inc. 1180 McLester Street, Suite #7 Elizabeth, New Jersey 07201 RE: The tariff classification of a super absorbent mat, from England Dear Ms. Jones: In your letter dated February 11, 1998, on behalf of your client, Kinsman Company, Point Pleasant, Pennsylvania, you requested a tariff classification ruling for a super absorbent mat from England, trade named "Fertile (tm) Super Absorbent Holiday Mat". A sample was furnished, and was referred to our Laboratory for analysis, which has now been received. The mats are intended to provide water and nutrient for house plants for two weeks or more, thus enabling the householder to be away from home for that time without concern about his plants. The advertising literature reads: "Put your plants on the Fertile Holiday Mats - then go and enjoy your holiday". The mats measure 56cm x 40cm, and are made of two separate non-woven layers: a thick layer of wood pulp fibers (93% of the weight) and a thin layer of olefin fibers (7% of the weight). They are for tariff purposes composite articles, the essential character of which is imparted by the wood pulp fibers. The applicable subheading for this product will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated 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