CATEGORY: Classification s204

NY 873101

June 18, 1992

CLA-2-48:S:N1:234 873101

CATEGORY: Classification

TARIFF NO.: 4823.90.1000

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

RE: The tariff classification of absorbent sheets (made of wood pulp and tissue paper) from Canada.

Dear Mr. Stein:

In your letters dated February 12 and March 30, 1992, on behalf of Chicopee, a wholly owned subsidiary of Johnson & Johnson, you requested a tariff classification ruling.

The item in question is described as an absorbent material which will eventually be used in a product to protect against incontinence. Our laboratory has analyzed a sample of the material and finds it to be composed of one sheet of tissue paper bonded to a layer of bleached kraft wood pulp fibers which have not been made into paper.

In our judgment, the pulp portion contributes the main absorptive capacity of the overall sheet, which will be imported in rolls having a width of 6.25 inches and a length of about 1000 yards.

The applicable subheading for the above-described absorbent material will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) 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 Area Director New York Seaport