HQ 083160: Classification of certain adult incontinent diapers under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)

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 083160

                                  April 3, 1989


      CLA-2 CO:R:C:G  083160  CMR

      CATEGORY: Classification

      TARIFF NO.: 4818.40.2000

      Lewis Stein
      Johnson & Johnson
      One Johnson & Johnson Plaza
      New Brunswick, New Jersey  08933-7002

      RE: Classification of certain adult incontinent diapers under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA)

      Dear Mr. Stein:

           This ruling is in response to your letter of October 21, 1988,
      requesting the classification of certain adult incontinent diapers
      under the HTSUSA.

      FACTS:

           A sample adult incontinent diaper was submitted for review.
      It represents three styles, 2809, 2810, and 2811, which are
      identically constructed except for a difference in the weight of the
      components.

           The diapers consists of several components including pulp and
      textile facing.  Breakdowns of the weight in grams and percentage of
      weight of each component for all three styles were submitted.

      ISSUE:

           Are the adult incontinent diapers, styles, 2809, 2810, and 2811,
      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 adult incontinent diapers, styles, 2809, 2810, and 2811,
      consist of more than one material or substance as illustrated by the
      component material breakdowns which were supplied.  General Rule of















                                       -2-


      Interpretation (GRI) 2(b) 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) emerge which must be deemed equally specific.  GRI 3(b)
      then becomes applicable and directs that the articles be classified
      as if they consisted of the material or component which gives them
      their essential character.

           The fluffed pulp, in Customs opinion, is the component which
      gives the diapers their essential character.  It is the chief element
      in regard to bulk, weight, and quantity.  It provides the absorbency
      and disposability required of these products.  It is, in essence,
      that which gives the diapers value and makes them usable for their
      intended purpose.

      HOLDING:

           The adult incontinent diapers, styles 2809, 2810, and 2811, are
      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.


                                            Sincerely,



                                            John Durant, Director
                                            Commercial Rulings Division































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