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NY D84848

December 2, 1998

CLA-2-61:RR:NC:3:353 D84848


TARIFF NO.: 6114.30.3070

Ms. Joyce M. Duquette
Fritz Companies, Inc.
100 Walnut Street, Door 20
P.O. Box 2874
Champlain, NY 12919

RE: The tariff classification of a diaper liner for adults from Canada.

Dear Ms. Duquette:

In your letter dated November 12, 1998, on behalf of Laframbiose W. Ltee, you requested a tariff classification ruling.

The submitted sample is a diaper liner for adults measuring approximately 4x12 inches. The external portion is made of woven 100% cotton fabric; the absorbent internal layer, which you call felt, is made of stitch bonded knit 70% polyester/30% viscose fabric.

The essential character of diaper liners is determined by the absorbent layer. It is your opinion that the diaper liner for adults should be classified under 5601.10.1000 as diaper liners of wadding. Examination of the absorbent layer by this office reveals it to be a knit fabric, which is not considered wadding.

The applicable subheading for the diaper liner for adults will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other garments, knitted or crocheted: Of man-made fibers: Other...Other: Women's or girls'." The general rate of duty will be 15.6% ad valorem.

This merchandise, from Canada, is not subject to quota or the requirements of a visa.

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 Kenneth Reidlinger at 212-466-5881.


Robert B. Swierupski

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