F81433 F8 Ruling Active

The tariff classification of a sanitary napkin machine from Germany

Issued January 21, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8479.89.9797

Headings: 8479

Product description

You submitted a one page brochure which depicts the model DEDE 400, a machine used to manufacture feminine sanitary napkins, as well as a sample of a sanitary napkin. While the literature you submitted does not indicate precisely how this machine operates, sanitary napkin machines typically consist of a number of stations which cut, form, and attach together pulp, paper, nonwoven and adhesive-coated plastic materials in a continuous process in order to produce a finished sanitary product.

CBP rationale

The applicable subheading for the DEDE 400 sanitary napkin machine will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: other: other: other.

Full text

NY F81433 January 21, 2000 CLA-2-84:RR:NC:1:103 F81433 CATEGORY: Classification TARIFF NO.: 8479.89.9797 Mr. Tom Paciaffi Coronet Brokers Corp. PO Box 300764 Cargo Bldg. 80, JFK Int’l Airport Jamaica, NY 11430-0764 RE: The tariff classification of a sanitary napkin machine from Germany Dear Mr. Paciaffi: In your letter dated December 29, 1999 on behalf of Rainbow Prime Products DBA Compurun you requested a tariff classification ruling. You submitted a one page brochure which depicts the model DEDE 400, a machine used to manufacture feminine sanitary napkins, as well as a sample of a sanitary napkin. While the literature you submitted does not indicate precisely how this machine operates, sanitary napkin machines typically consist of a number of stations which cut, form, and attach together pulp, paper, nonwoven and adhesive-coated plastic materials in a continuous process in order to produce a finished sanitary product. The applicable subheading for the DEDE 400 sanitary napkin machine will be 8479.89.9797, Harmonized Tariff Schedule of the United States (HTS), which provides for machines and mechanical appliances having individual functions, not specified or included elsewhere (in Chapter 84): other machines and mechanical appliances: other: other: other: other. The rate of duty will be 2.5 percent ad valorem. 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 Alan Horowitz at 212-637-7027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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