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A 81031

May 10, 1996

CLA-2-48:RR:NC:GI:234 A 81031

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.40.4060

Mr. Roger J. Crain
President
Customs Science Services, Inc.
3506 Frederick Place
Kensington, Maryland 20895-3405

RE: The tariff classification of "Always Pantiliner" products from various countries of the European Union.

Dear Mr. Crain:

In your letters dated October 18, 1995 and March 1, 1996, on behalf of your client, Procter & Gamble, you requested a tariff classification ruling. Samples were submitted, which have been analyzed by the Customs Laboratory.

The products, named Hybrid "C", Hybrid Odor "C" and Hybrid Extra Odor Protection, each contains a core material which is the absorbent element. Classification of articles of this kind normally follows, or is based upon, the identity of the absorbent material.

There are two (2) core materials used in "Always Pantiliner" products, and these have been found by our laboratory to be "composed of paper having embossed diamond pattern and made from bleached chemical kraft pulp fibers. The paper has been impregnated with resin material."

One of the core materials contains crystals and granules of "super absorbency material" between layers of paper. This "super absorbency material", while enhancing the absorbency of the core material, does not impart more than half the absorbent capacity.

The applicable subheading for the three styles of Always Pantiliner product will be 4818.40.4060, 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, paper, cellulose wadding or webs of cellulose fibers; Other (than of paper pulp); Other (than sanitary napkins and tampons, or diapers and diaper liners). The rate of duty will be 4.2 percent.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Roger J. Silvestri

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