The tariff classification of a baby diaper production line from China

NY R01084 December 7, 2004 CLA-2-84:RR:NC:1:104 R01084 CATEGORY: Classification TARIFF NO.: 8479.89.9897 Mr. David Gillette Fluffy Cloud Diapers 6032 Marshall Ave. Buena Park, CA 90621 RE: The tariff classification of a baby diaper production line from China Dear Mr. Gillette: In your letter dated November 18, 2004 you requested a tariff classification ruling. In addition to your original submission, you have provided additional information in your e-mail of November 23, 2004. The PX-YKJ-150A Baby Diaper Machine uses paper pulp in rolls which is fed through a hammermill (a teeth like crusher) to convert the paper into a fluff like material. A SAP hopper delivers S.A.P. (super absorbent polymer) to the pulp for extra absorbency. A water absorbent tissue paper, a hot air non-woven tissue fabric, and a cloth like non-woven tissue back sheet are combined with hot melt glue to the pulp fluff. An elastic ribbon (the diameter of thread) is folded into a non-woven tissue fabric and added at the leg cuffs. A 1” elastic band is joined with hot melt glue to the waist and back of the diaper. A hook and latch (Velcro like) fastener is added for closing. The diaper is die cut (molded) to shape and size, folded and delivered for packaging. The machine can produce four sizes (S, M, L & XL) by changing the cutting tool. Production speed is from 200 to 300 pieces/minute. The entire machine production line measures 16 meters L x 2.4 meters W x 3.1 meters H and will be imported in one shipment. The applicable subheading for the PX-YKJ-150A Baby Diaper Machine will be 8479.89.9897, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in chapter 84): other machines and mechanical appliances: other: other: other. The rate of duty will be 2.5 percent. 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 Robert Losche at 646-733-3011. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division