<p> NY 873101</p><p>June 18, 1992</p><p>CLA-2-48:S:N1:234 873101 </p><p>CATEGORY: Classification</p><p>TARIFF NO.: 4823.90.1000 </p><p>Mr. Lewis Stein Johnson & Johnson One Johnson & Johnson Plaza New Brunswick, N.J. 08933-7002</p><p>RE: The tariff classification of absorbent sheets (made of wood pulp and tissue paper) from Canada.</p><p>Dear Mr. Stein:</p><p>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. </p><p>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.</p><p>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. </p><p>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. </p><p>This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).</p><p>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.</p><p>Sincerely,</p><p>Jean F. Maguire Area Director New York Seaport </p>