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NY 886260




July 7, 1993

CLA-2-48:S:N8:234 886260

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.40.2000

Mr. Lewis Stein
Johnson & Johnson
One Johnson & Johnson Plaza
New Brunswick, N.J. 08933-7002

RE: The tariff classification of an incontinent pad, made of wood pulp and other materials, from Germany.

Dear Mr. Stein:

In your letter dated May 14, 1993, on behalf of your subsidiary, Personal Products Company, you requested a tariff classification ruling. Samples were submitted and will be retained for reference.

The item in question is an incontinent pad having an absorbent core made of wood pulp mixed with potassium polyacrylate (a "superabsorbent" substance). The component breakdown submitted with your inquiry indicates that the pulp comprises about 67% of the product's overall weight, while the superabsorbent comprises about 13%. The other constituents of the pad include a non-woven textile fabric cover, a plastic barrier layer, tissue paper, adhesives, protective release paper, and an odor control agent.

The applicable subheading for the incontinent pad 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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