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NY 883200

March 15, 1993

CLA-2-48:S:N8:234 883200


TARIFF NO.: 4818.40.2000

Mr. Dennis Heck
Tower Group International, Inc.
5420 West 104th Street
Los Angeles, California 90045

RE: The tariff classification of adult incontinence diapers from Italy.

Dear Mr. Hack:

In your letter dated February 18, 1993, on behalf of your client, Paper-Pak Products, Inc., you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. They essentially consist of an outer polyethylene film backing, a paper pulp fluff filler core, a layer of tissue paper and an inner spun bonded polypropylene cover. A breakdown of the weight in grams and a component weight percentage was also provided, which indicates that the paper pulp fluff filler comprises at least 72 percent of the weight of the diaper.

You have directed our attention to Headquarters Ruling 082754, of November 16, 1988, which to our knowledge has not been modified or revoked since that date, as indicative of appropriate classification of the instant merchandise. We agree that it is applicable to these products.

The applicable subheading for the adult incontinence diapers described will be 4818.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Sanitary napkins and tampons, diapers and diaper liners and similar sanitary articles: Of paper pulp. The rate of duty will be Free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


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