The tariff classification of tampons

N089136 May 17, 2010 CLA-2-56:OT:RR:NC:TA:350 CATEGORY: Classification TARIFF NO.: 5601.10.2000 Donald S. Stein Greenberg Traurig, LLP 2101 L Street, NW Suite 1000 Washington, DC 20037 RE: The tariff classification of tampons Dear Mr. Stein: In your letter dated December 18, 2009, on behalf of your client, Kimberly-Clark Global Services of Dallas, Texas, you requested a tariff classification ruling. In your letter the product is described as a tampon consisting of an absorbent material, a cover, and a string (the pledget), plus the wrap. The absorbent material in the tampon is stated to be trilobal rayon composed of cellulose and water. No country of origin was specified in your request letter. You have suggested classification in subheading (HTSUS) 4818.40.4010 as tampons of cellulose fibers, other than paper pulp. The instant sample you submitted, as analyzed by the New York Customs Laboratory, consists of the following components: non-woven cover material wholly of polyester fibers, non-woven middle section wholly of rayon fibers, and a pink string composed of polyester and rayon fibers. The overall composition by weight is 92% rayon and 8% polyester. Since the Customs Laboratory has determined that the sample is composed of rayon/polyester fibers and not paper, the tampon is precluded from being classified in heading 4818. The applicable subheading for the tampons will be 5601.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Wadding of textile materials and articles thereof;…Sanitary towels and tampons, diapers and diaper liners for babies and similar articles, of wadding: Other. The rate of duty will be 6.3 percent ad valorem. 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 Deborah Walsh at (646) 733-3044. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division