The tariff classification of baby diapers, from China.

N127195 April 8, 2011 CLA-2-56: OT: RR: NC:TA:350 CATEGORY: Classification TARIFF NO.: 5601.10.2000 Mr. Robert T. Stack Tomkins & Davidson, LLP 5 Hanover Square, 15th Floor New York, NY 10004 RE: The tariff classification of baby diapers, from China. Dear Mr. Stack: In your letter dated October 11, 2010, on behalf of Garan, Inc. (“Garan”), New York, NY, you requested a tariff classification ruling. Your samples are being returned as requested. The instant sample consists of baby diapers measuring approximately 19.5" x 13.5" (rectangular). Specifically, the diapers are constructed from a top and bottom layer of loosely woven cotton fabric that encase a layer of wadding in the middle which is designed to serve as the absorption medium. The New York Customs laboratory analyzed the instant samples and determined that the outer two woven layers are composed wholly of cotton while the middle or absorption layer is composed of a 79% polyester man-made fiber/21% cotton blend. While the diaper is overall in chief weight of cotton we concur with your view, following the General Rules of Interpretation, that it is the wadding portion that imparts the essential character as it is the wadding material that will absorb any fluids and/or moisture. And that portion is in chief weight of man-made fibers. Accordingly, the applicable subheading for the diapers will be 5601.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … sanitary towels and tampons, diapers and diaper liners for babies and similar sanitary articles, of wadding, of other than cotton. The rate of duty is 6.3 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swarovski Director National Commodity Specialist Division