The tariff classification of nonwoven/plastic film diaper cover stock material, from Korea.

NY E83944 October 13, 1999 CLA-2-39:RR:NC:TA:350 E83944 CATEGORY: Classification TARIFF NO.: 3921.90.1950 Mr. Kenny Oak Saehan America Inc. Two Executive Drive, Suite 592 Fort Lee, NJ 07024 RE: The tariff classification of nonwoven/plastic film diaper cover stock material, from Korea. Dear Mr. Oak: In your letter dated April 29, 1999, which was returned with additional information June 19, 1999, you requested a tariff classification ruling. You indicate that the end user of this material will be either Kimberly & Clark or Proctor & Gamble, Inc. The representative samples, which differ only in the embossing patterns of the respective plastic films they contain, are of diaper cover stock material, which consists of a thin layer of nonwoven man-made fiber fabric composed of polypropylene filaments. This layer is laminated to a thin compact noncellular polyethylene plastics film, verified by the U.S. Customs laboratory. Your correspondence states that the polypropylene textile portion will comprise either 18 or 30 grams per square meter and likewise for the polyethylene plastic film portion. The nonwoven fabric portion, per se, is typical cover stock material having a broad range of uses. In this product the fabric has been enhanced or changed in nature by the addition of the thin, noncellular layer of plastic film which has fluid retention properties. This plastic layer has been embossed, in one case with a floral pattern and in another a more plain effect. Per a recent telephone conversation, the fabric portion forms a smooth outer surface of the diaper which is against the skin, while the plastic on the inside forms the important liquid retention feature of the material. Nonwoven fabrics with plastic film laminates remain classifiable as nonwovens if the essential character is imparted by the nonwoven. In this diaper material, the fluid retention property of the plastic film is considered to impart the essential character to the product. The applicable subheading for the product will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, weighing not more than 1.492 kg/m5. The rate of duty will be 5.3 percent ad valorem. This tariff number is not subject to any textile restraints. 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 George Barth at 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division