The tariff classification of an infant’s diaper from China.

N239008 March 29, 2013 CLA-2-62:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6209.20.5050 Ms. Mimi Starrett gdiapers 2808 NE MLK Blvd. Suite g Portland, OR 97212 RE: The tariff classification of an infant’s diaper from China. Dear Ms. Starrett: In your letter dated February 27, 2013, you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Style GD210, 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 100% cotton woven fabric with eyelet embroidery. 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 waistband is made of elastic fabric and has two hook and loop tab closures. The diaper cover leg openings are finished with rib-knit fabric. The interior pouch has elasticized fabric capping at the outer edges. Style GD210 is a composite good, the essential characteristic of which is imparted by the outer shell fabric. The applicable subheading for Style GD210 will be 6209.20.5050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for babies garments and clothing accessories: of cotton: other: other, other: other. The rate of duty will be 9.3 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 Bruce Kirschner at (646) 733-3048. Sincerely, Thomas J. Russo Director National Commodity Specialist Division