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NY J80197




February 3, 2003

CLA-2-48:RR:NC:SP:234 J80197

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.90.0000

Ms. Marianne Zinn
Strategic Sourcing Consultants, LLC
6200 Grey Friar Way
Dublin, OH 43017-8804

RE: The tariff classification of “disposable bedding” from Brazil.

Dear Ms. Zinn:

In your letters dated October 25, 2002 and January 13, 2003, you requested a tariff classification ruling.

A sample identified as “disposable bedding,” also known as “underpad,” was submitted for our examination. It is a rectangular-shaped absorbent pad, approximately 23” wide by 34” long by ¼” thick, of a kind meant to be placed on the surface of a bed or a wheelchair that will be occupied by an incontinent person. It consists of a nonwoven top layer, an absorbent core of paper pulp and superabsorbent polymer (SAP), and a waterproof bottom layer of plastic film. You provide the following component breakdown of the overall product, by weight:

Paper pulp 78%
Gel (SAP) 15%
Nonwoven 3.5%
Waterproof polyethylene film 3.5%

In your letter, you mentioned the possibility of classifying this product in subheading 4818.40.2000 of the Harmonized Tariff Schedule of the United States (HTS). Heading 4818, HTS, provides, in pertinent part, for various household, sanitary or hospital articles, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. We find that while heading 4818 is indeed appropriate for the instant merchandise, we must point out that the particular subheading you cited (4818.40.2000) calls for sanitary napkins, tampons, diapers, diaper liners and similar sanitary articles, of paper pulp. All of the exemplars used in the language of this subheading refer to products that are worn on the body. Since the “disposable bedding” under review is not designed to be worn on the body, it falls more appropriately under a residual subheading that encompasses other products not specifically enumerated in the subheadings that precede it in heading 4818. Accordingly, the applicable subheading for the above-described “disposable bedding” (“underpad”) will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for bed sheets and similar sanitary or hospital articles, of paper pulpother (than certain enumerated products). The rate of duty will be 0.3%.

Articles classifiable under subheading 4818.90.0000, HTS, which are products of Brazil may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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