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

N072103 August 17, 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 August 12, 2009, you requested a classification ruling. The submitted sample will be returned to you. The submitted Outer Nappy, style Eco Nappy is a composite good consisting of two components, an outer shell of knit polyester fabric with polyurethane coating, and an interior lining of absorbent terry knit polyester fabric. The two ply fabric shell is sewn together at the elasticized leg openings and waistband and contains a sewn-in interior sling that holds the separate removable diaper pad. The article secures at the waist by means of waistband tabs with hook and loop closures. The Outer Nappy is a component of the Eco Nappy diaper system. The applicable subheading for the Outer Nappy 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