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NY 864800


AUG 12 1991

CLA-2-48:S:N1:234 864800

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.40.2000

Dr. Robert J. Klug
Sierra Laboratories, Inc.
P.O. Box 27005
Tucson, Arizona 85726

RE: The tariff classification of urine collection pouches from Sweden.

Dear Dr. Klug:

In your letter dated June 25, 1991, you requested a tariff classification ruling.

The product in question is a pouch-shaped article, made of absorbent padding, designed for an incontinent man to wear inside his briefs. Literature indicates that it will be marketed as a "Manhood (TM) Pouch."

A sample was submitted and has been analyzed by the New York Customs Laboratory. The lab finds that although the item has non-woven textile outer layers and a barrier layer made of thin plastic film, the bulk of it is comprised of six central layers made essentially of bleached woodpulp fibers. Four of these layers are in the form of thin tissue paper; the other two, which are thicker and which presumably carry out the main absorptive function of the article, appear to be merely pulp that has not been formed into paper, cellulose wadding or webs of cellulose fibers.

The applicable subheading for the above-described "Manhood" (TM) urine collection pouch will be 4818.40.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for sanitary napkins and tampons, diapers and diaper liners and similar sanitary articles of paper pulp. The rate of duty will be free.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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