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NY K82735

February 20, 2004
CLA-2-48:RR:NC:SP:234 K82735


TARIFF NO.: 4818.40.2000

Mr. Alex Blackman Jr.
Coloplast Corp.
1955 West Oak Circle
Marietta, GA 30062-2249

RE: The tariff classification of urine collection pouches from Denmark.

Dear Mr. Blackman:

In your letter dated January 28, 2004, you requested a tariff classification ruling.

Literature and a sample of a #5410 “drip collector pad” were submitted for our review. The sample is a pouch-shaped, absorbent article designed for use by an incontinent man. You state that its purpose is to absorb urine that is leaking from the bladder, much in the same way that a sanitary napkin is used.

Based on our examination of the sample and a review of the literature, it appears that the article consists of a nonwoven textile fabric shell that surrounds an absorbent core made of natural cellulose fibers (fluff pulp) blended with a super-absorbent powder.

Following previous reviews of other products having a similar composition and function, the Bureau of Customs and Border Protection has taken the position that the essential character of such composite articles is imparted by the pulp, and that they are therefore classifiable in chapter 48, HTS, as sanitary articles of pulp. We will follow that reasoning here.

The applicable subheading for the #5410 “drip collector 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 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 646-733-3037.


Robert B. Swierupski

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