HQ 082754: Tariff classification of disposable toddlers' diaper pants

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 082754

                                  November 16, 1988




          CLA-2 CO:R:C:G  082754  CMR

          CATEGORY: Classification

          TARIFF NO.: 4818.40.2000

          Beth Ring, Esq.
          Sandler & Travis, P.A.
          505 Park Avenue
          New York, New York  10022

          RE: Tariff classification of disposable toddlers' diaper pants

          Dear Ms. Ring:

              This ruling is in response to your letter of August 31, 1988,
          requesting a classification for disposable toddlers' diaper pants
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).

          FACTS:

              Three samples were submitted for review.  Two are unfinished
          diaper pants.  One is a finished diaper pant with a transfer
          print on the front.

              The diaper pant consists of several components.  A breakdown
          of the weight in grams and percentage of weight of each component
          was supplied as follows.

                   Item                      Weight-gm    Weight %

              Wood pulp                         30.0        54.0
              Polypropylene/rayon                7.7        13.6
              Polyester/rubber elastic           5.6        10.0
              Polypropylene cover                3.5         6.1
              Polyethylene                       3.1         5.5
              Sodium polyacrylate                3.0         5.2
              Tissue paper                       2.0         3.6
              Adhesive                            .62        1.1
              Scrim (Mesh Net)                    .52         .8
              Polyester thread                    .10         .2
                   Totals                       56.14      100.0













                                         -2-



              The diaper pant consists of a core of fluffed pulp, an outer
          layer of polyethylene coated nonwoven material (a blend of
          polypropylene and rayon fibers, thermally bonded to form a web),
          and a polypropylene (thermally bonded nonwoven material) inner
          layer which comes into immediate contact with the wearer's skin.
          Knit elastic made of polyester covered rubber is used in the legs
          and waist, and a superabsorbent powder (sodium polyacrylate) is
          dispersed in the pad to help immobilize fluids.

          ISSUE:

              Is the diaper pant classifiable in the provision for diapers
          and diaper liners and similar sanitary articles of paper pulp,
          subheading 4818.40.2000, HTSUSA?

          LAW AND ANALYSIS:

              The diaper pant consists of more than one material or
          substance as is illustrated by the component material breakdown
          which was supplied.  General Rule of Interpretation (GRI) 2(b)
          which provides that "(t)he classification of goods consisting of
          more than one material or substance shall be according to the
          principles of rule 3."  Accordingly, under GRI 3(a) two alternate
          headings (one for the textile component, the other for the pulp)
          which must be deemed equally specific emerge.  GRI 3(b) then
          becomes applicable and directs that the article be classified as
          if consisted of the material or component which gives it its
          essential character.

              The fluffed pulp, in Customs opinion, is the component which
          gives the diaper pant its essential character.  It is the chief
          element in regard to bulk, weight, and quantity.  It provides the
          absorbency and disposability required of this product.  It is, in
          essence, that which gives the diaper value and makes it usable
          for its intended purpose.

          HOLDING:

              The submitted diaper pant is classifiable in the provision
          for diapers and diaper liners and similar sanitary articles of
          paper pulp, subheading 4818.40.2000, HTSUSA.  The general rate of
          duty will be free.


















                                         -3-



              This classification decision is under the HTSUSA, effective
          January 1, 1989, subject to changes in that legislation before
          the effective date.


                                          Sincerely,



                                          John Durant, Director
                                          Commercial Rulings Division

















































          6cc: Area Director, New York Seaport
          1cc: CITA
          1cc: Legal Reference Section
          1cc: Phil Robins