The tariff classification of Incontinence Pads from China

N299597 August 10, 2018 CLA-2-48: OT: RR: NC: 4:434 CATEGORY: Classification TARIFF NO.: 4818.90.0000 Ms. Nicole Bell Cypress Import Brokerage 4345 Southpoint Blvd. Jacksonville, FL 32216 RE: The tariff classification of Incontinence Pads from China Dear Ms. Bell: In your letter, dated August 1, 2018, you requested a tariff classification ruling on behalf of your client, Cypress Medical Products. A sample of the product was submitted for our review and will be retained. The products under consideration are disposable incontinence pads intended to lay on a bed or other flat surface under a person to absorb urine and prevent it from leaking through. The four listed styles of pad are identical in construction but differ by size, as follows: Item #16-16650 (17” x 24”), #16-16651 (24” x 36”), #16-16652 (23” x 24”) and #16-16653 (12” x 17”). Per your description, the pads are constructed of three layers. The top sheet of non-woven, spun bond polypropylene (PP) is designed to provide comfort against the skin. The middle layer of three-ply paper tissue forms an absorbent core to hold the urine. The bottom sheet of polyethylene (PE) plastic film prevents the liquid from soaking through to the bed underneath. By weight, according to your product specifications, the non-woven PP comprises 20% of the whole, the tissue 50% and the PE layer 30%. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.  The layers of paper tissue exceed any other component by weight. Further, the innermost core layer of tissue is critical to the function of the pad in catching and retaining liquid waste. The applicable subheading for the underpads will be 4818.90.0000, HTSUS, which provides for Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division