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NY M81559

April 11, 2006

CLA-2-48:RR:NC:SP:234 M81559


TARIFF NO.: 4818.90.0000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of a “changing pad for babies,” from China.

Dear Mr. Stinson:

In your letter dated March 27, 2006, you requested a tariff classification ruling.

A sample identified as a “disposable changing pad for babies” was submitted for our examination and is being returned to you as requested. It is a 15” x 19” pad made up of two layers that have been laminated together. The top ply, which is said to weigh 70 grams per square meter, is air-laid paper composed of kraft wood pulp (fluff pulp). The bottom ply, said to weigh 20 grams per square meter, is a sheet of embossed, blue-colored polyethylene plastic film. The paper layer, which appears to be substantially thicker than the plastic layer, is stated to represent 70% of the product’s overall value.

For tariff purposes, this product will be regarded as a “composite good” whose essential character is imparted by its paper component. Although you have suggested that the article is classifiable in subheading 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper, we find that it is more specifically provided for in a prior heading of chapter 48, HTSUS.

The applicable subheading for the “disposable changing pad for babies” will be 4818.90.0000, HTSUS, which provides, in pertinent part, for bed sheets and similar household, sanitary or hospital articles , of paper pulp, paper, cellulose wadding or webs of cellulose fibers other (than certain enumerated products). The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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