M86422 M8 Ruling Active

The tariff classification of disposable absorbent pads from China.

Issued September 28, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4818.90.0000

Headings: 4818

Product description

The pad, which measures approximately 23” wide x 36” long x 3/32” thick, consists of a porous spunlace nonwoven top sheet, an embossed absorbent core of tissue-wrapped fluff pulp blended with a lesser amount of super absorbent polymer, and a waterproof bottom layer of polyethylene film. The pad is of a kind intended to be placed on the surface of a bed, wheelchair or other piece of furniture that will be occupied by an incontinent person. It can also be used as a disposable “pet pad,” e.g., on the floor of a home, in a pet carrier, etc.

Full text

NY M86422 September 28, 2006 CLA-2-48:RR:NC:SP:234 M86422 CATEGORY: Classification TARIFF NO.: 4818.90.0000 Mr. Michael Stone The Stone Group, Inc. 1968 Evans Drive Green Bay, WI 54304 RE: The tariff classification of disposable absorbent pads from China. Dear Mr. Stone: In your letters dated July 28 and September 5, 2006, you requested a tariff classification ruling. A sample identified as a disposable absorbent pad was submitted for our examination. The pad, which measures approximately 23” wide x 36” long x 3/32” thick, consists of a porous spunlace nonwoven top sheet, an embossed absorbent core of tissue-wrapped fluff pulp blended with a lesser amount of super absorbent polymer, and a waterproof bottom layer of polyethylene film. The pad is of a kind intended to be placed on the surface of a bed, wheelchair or other piece of furniture that will be occupied by an incontinent person. It can also be used as a disposable “pet pad,” e.g., on the floor of a home, in a pet carrier, etc. The applicable subheading for the above-described absorbent pad will be 4818.90.0000, Harmonized Tariff Schedule of the United States (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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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