The tariff classification of a diaper disposal cassette/ring from the United Kingdom

N200559 February 10, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3917.32.00 Mr. Herb Levinson Patrick Powers Customs Brokers Inc. 27 Blake Avenue Lynbrook, NY 11563 RE: The tariff classification of a diaper disposal cassette/ring from the United Kingdom Dear Mr. Levinson: In your letter dated December 22, 2011, on behalf of Mayborn USA, Inc., you requested a tariff classification ruling. The sample provided with your letter, identified as a nappy disposal refill cassette/ring, is used with the Tommee Tippee Sangenic diaper disposal system. The disposal system consists of a diaper bin for collection of soiled diapers that incorporates a twist and seal top with a built-in cutter. The disposal cassette is mounted into the diaper bin and is used to form a wrapper around each soiled diaper, locking away germs and odor. The cassette consists of a molded plastic cylindrical receptacle that measures approximately 7 ½ inches in outer diameter, 4 ¾ inches in inner diameter and 3 ¼ inches in height. It is preloaded with lay-flat tubing composed of plastic sheeting. In your letter you did not identify the type of plastic comprising the sheeting. In use, a portion of the lay-flat tubing is pulled out from the bottom of the diaper disposal bin and tied at the bottom. After each soiled diaper is tossed into the disposal bin, the top of the bin is closed and twisted, forming a seal around the diaper to prevent the escape of germs and odor. An antibacterial additive in the plastic sheeting kills germs in the diaper. A plunger in the lid of some versions of the disposal system pushes the diaper into the diaper bin. The process continues with each soiled diaper until the consumer is ready to dispose of them. The consumer cuts the bag of accumulated diapers from the remaining tubing in the cassette ring by means of the built-in cutter and ties off the bottom of the next length of tubing to prepare for subsequent soiled diapers. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers the components of the disposal cassette in combination, GRI 1 cannot be used as a basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The molded plastic cassette shell and the length of lay-flat tubing form a composite good. The cassette shell is not reusable and cannot be reloaded with additional lay-flat tubing. It acts merely as a holder and dispenser for the lay-flat tubing. In contrast, the lay-flat tubing is used to form the disposal bags for the soiled diapers. Therefore, the essential character is imparted by the lay-flat tubing. The applicable subheading for the diaper disposal cassette consisting of a plastic shell pre-loaded with lay-flat tubing will be 3917.32.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tubes, pipes and hoses and fittings therefor (for example, joints, elbows, flanges) of plastics...other tubes, pipes and hoses...other, not reinforced or otherwise combined with other materials, without fittings. The rate of duty will be 3.1 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/. You also requested a ruling on the classification of a diaper mat composed of paper and plastic sheeting. In a letter dated December 7, 2011, this office requested additional information regarding the construction of the mat. You did not provide that information and we are unable to issue a ruling without it. If you wish to obtain a classification ruling for the diaper mat, please provide a breakdown showing the relative weight, thickness and value for the layer of plastic in comparison to the layer of paper. Describe the function of the paper layer. Describe the function of the plastic layer. Provide descriptive literature including marketing information and descriptive packaging information. 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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division