I83258 I8 Ruling Active

The tariff classification of an incontinent pad from Mexico.

Issued July 22, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6304.93.0000

Headings: 6304

Product description

You submitted a sample of an incontinent pad. The pad is made up of three layers. The face layer of the pad is made from 88 percent cotton and 12 percent polyester woven fabric. The middle layer is made from 70 percent polyester and 30 percent rayon non-woven fabric. The third layer is made from a vinyl fabric backed with a polyester knit fabric. Quilt stitching extends through the first and middle layers. The pad measures approximately 32 x 33 inches. The ends are finished with an overlock stitch. The sides feature a 16 inch wide flap, referred to as tuck-ins, made from 55 percent cotton and 45 percent polyester woven fabric.

CBP rationale

The applicable subheading for the incontinent pad will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers.

Full text

NY I83258 July 22, 2002 CLA-2-63:RR:NC:TA:349 I83258 CATEGORY: Classification TARIFF NO.: 6304.93.0000 Mr. Jarrod Mills Standard Textile Company P.O. Box 371805 Cincinnati, Ohio 45222-1805 RE: The tariff classification of an incontinent pad from Mexico. Dear Mr. Mills: In your letter dated June 18, 2002 you requested a tariff classification ruling. You submitted a sample of an incontinent pad. The pad is made up of three layers. The face layer of the pad is made from 88 percent cotton and 12 percent polyester woven fabric. The middle layer is made from 70 percent polyester and 30 percent rayon non-woven fabric. The third layer is made from a vinyl fabric backed with a polyester knit fabric. Quilt stitching extends through the first and middle layers. The pad measures approximately 32 x 33 inches. The ends are finished with an overlock stitch. The sides feature a 16 inch wide flap, referred to as tuck-ins, made from 55 percent cotton and 45 percent polyester woven fabric. The applicable subheading for the incontinent pad will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The general duty rate will be 9.6 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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