The tariff classification of a baby diaper cover and diaper insert from China.

N061196 May 20, 2009 CLA-2-61:OT:RR:NC:3:358 CATEGORY: Classification TARIFF NO.: 6111.20.6070; 6209.30.3040 Mr. Neal Forsthoefel gDiapers 2415 NW Lovejoy Street Portland, OR 97210 RE: The tariff classification of a baby diaper cover and diaper insert from China. Dear Mr. Forsthoefel: In your letter dated May 14, 2009, you requested a classification ruling. The submitted samples will be returned to you. The submitted item, Style GD207, is described as a Little G diaper system. The style consists of a diaper cover with lining and a detachable interior pouch. The outer shell of the diaper cover is made of 92% cotton, 8% spandex jersey knit fabric. The diaper cover lining is made of cotton jersey fabric. The interior pouch, which secures to the diaper cover with plastic snaps, is made of woven nylon fabric that is coated with polyurethane. The diaper cover waist band is made of elastic fabric and has a hook and loop tab closure. The diaper cover leg openings are finished with rib knit fabric. The interior pouch has elasticized fabric capping at the outer edges. Style GD207 is a composite good, the essential characteristic of which is imparted by the outer shell fabric. The detachable nylon pouch will also be imported separately as Style GL100. The applicable subheading for Style GD207 will be 6111.20.6070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, knitted or crocheted: of cotton: other, other: other, other. The duty rate will be 8.1 percent ad valorem. The applicable subheading for Style GL100 will be 6209.30.3040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies’ garments and clothing accessories, 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