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NY E89221

November 4, 1999

CLA-2-48:RR:NC:2:234 E89221


TARIFF NO.: 4818.40.2000

Mr. Robert J. Leo
Meeks & Sheppard, Attorneys at Law
330 Madison Avenue (39th Floor)
New York, New York 10017

RE: The tariff classification of “healthflow® Ultra Nursing Pads”

Dear Mr. Leo:

In your letter dated October 27, 1999, your file JJCP-013, on behalf of your client, Johnson & Johnson Consumer Products Company, Skillman, New Jersey, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. The nursing pads are used by lactating women between breast feedings and are worn in a regular or nursing brassiere. They are round, about 4 inches in diameter, and consist of several layers of “absorbent material” sandwiched between two round pieces of non-woven fabric. The “absorbent material” is bleached kraft pulp. It weighs more than any of the other component materials, and is the material that performs the principal function of the article.

The applicable subheading for the “healthflow® Ultra Nursing Pads” 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 general, or normal trade relations, rate of duty will be Free.

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 Carl Abramowitz at 212-637-7060.


Robert B. Swierupski

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