The tariff classification of Dog Training Pads from China

N292781 April 16, 2018 CLA-2-48:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4818.90.0000 Mr. Charles Elder Pet Supplies Plus 17197 N. Laurel Park Drive Livonia, MI 48114 RE: The tariff classification of Dog Training Pads from China Dear Mr. Elder: In your letter, dated November 6, 2017, you requested a classification ruling. A sample of the product was submitted for our review and was consumed during laboratory analysis. We apologize for the delay incurred by the testing. The product under consideration is a dog training pad. The pad is placed on the floor while housebreaking a dog to absorb excretions and protect the floor beneath. The sample pad measures approximately 22 inches by 23 inches. The laboratory provided the composition of each layer and its percentage of the whole pad, by weight. The five layer construction is composed as follows: a top stay-dry layer of non-woven textile, constituting 10.2%; a layer of paper, constituting 10.85%; an innermost core material of fluff wood pulp fibers mixed with a super absorbent polymer (SAP) powder, constituting 52.4%; another layer of paper, constituting 10.85%; and a bottom moisture-barrier layer of plastic, constituting 15.7%. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.  The layer of paper pulp and SAP far exceeds any other component by weight. Further, the innermost core layer of absorbent paper pulp and SAP is critical to the function of the pad. Within this layer, fluids are primarily captured by the paper pulp and are then absorbed by the SAP. Although the SAP has more absorbent capacity than the paper pulp, it only supplements the absorbent function of the pad. The pad cannot function without the paper pulp and its immediate absorption properties. It is the opinion of this office that the paper pulp, by its nature and role, provides the essential character of the pads because it captures the liquid waste and keeps it from spreading until the SAP can absorb the fluid. The applicable subheading for the dog training pads will be 4818.90.0000, HTSUS, which provides for Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other. The rate of duty will be free. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division