The tariff classification of a panty liner from Thailand

NY L83610 March 31, 2005 CLA-2-63:RR:NC:N3:351 L83610 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Diane L. Weinberg Meeks & Sheppard Attorneys at Law 330 Madison Avenue 39th Floor New York, NY 10017 RE: The tariff classification of a panty liner from Thailand Dear Ms. Weinberg: In your letter dated March 23, 2005, you requested a tariff classification ruling. The submitted sample is identified as a “Carefree Perfect Fit Daily pantiliner.” You indicate that it is imported packaged for retail sale. Each one is composed of two layers. You describe the construction as follows: The top layer is composed of 100 percent hot thru-air polypropylene/ polyethylene bi-component, and the bottom layer is composed of hot thru-air 75 percent polypropylene/polyethylene bi-component and 25 percent rayon fibers. We have determined that these are non-woven fabrics. You indicate that the top layer is approximately 30 grams per square meter by weight and the bottom layer, which is the absorbent layer, is approximately 50 grams per square meter by weight. The top and bottom layers are attached to a 100 percent polyethylene film barrier that is held in place by adhesives, which is protected by release paper until use. The sample measures approximately 6½” x 2” and has rounded ends. The applicable subheading for the panty liner will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division