The tariff classification of a babies’ diaper from Sri Lanka.

N049841 February 2, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Ms. Heather Fust Stafford Textiles Limited 2200 Lakeshore Blvd., W. Suite 308 Toronto, Ontario, Canada M8V 1A4 RE: The tariff classification of a babies’ diaper from Sri Lanka. Dear Ms. Fust: In your letter dated January 15, 2008 you requested a classification ruling. The submitted sample will be retained for reference purposes. The submitted item, style Eco Nappy, is a composite good consisting of two components, an outer shell unit and removable diaper pad. The two ply fabric outer shell is sewn together at the elasticized leg openings and contains a sewn-in interior sling that holds the separate removable diaper pad. The back of the outer shell component has a partially elasticized waist with two hook and loop tabs that fasten onto a wide hook and loop strip on the front of the diaper. The outer shell surface is made of woven polyester fabric. The inner shell lining is made of knit man-made fabric. The sling is made of woven polyester fabric. The inner reusable pad is made of terry knit polyester fabric. The Eco Nappy diaper is an article of mixed components, the essential characteristic of which is imparted by the inner removable diaper pad, the component that performs the waste absorption task. The applicable subheading for the style Eco Nappy diaper will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of synthetic fibers: other, other: other. The duty rate will be 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 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 Bruce Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division