The tariff classification of washable breast pads from the United Kingdom

N005962 February 6, 2007 CLA-2-63:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Tara Kiemel Dailys Ltd. Dailys House Poole Hall Industrial Estate Ellesmere Port Cheshire United Kingdom CH66 1ST RE: The tariff classification of washable breast pads from the United Kingdom Dear Ms. Kiemel: In your letter dated January 18, 2006, you requested a tariff classification ruling. The submitted samples are identified as “Washable Breast Pads.” They measure approximately 4” in diameter and are slightly conical, as they are meant to be worn inside a brassiere. They are constructed of an inner layer (that would be worn next to the skin) of 100% polyester knit fabric; an absorbent core layer of polyester and rayon in the form of a needle-loomed felt; and an outer layer (that would be worn next to the inside of the bra) constructed of 50% polyester and 50% polyurethane knit fabric. They are intended to protect clothing from breast milk leakage and are packed six to a box with a 4” x 5” mesh drawstring wash bag. The pads and the bag are considered a set for tariff purposes and the essential character of the set is imparted by the pads. The applicable subheading for the washable breast pads and wash bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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