Paper Diaper Liners from China
Flushable liners for cloth diapers, composed of water-soluble paper and thin cellulose wadding to contain solids and allow easy disposal. Lightweight and biodegradable, they protect cloth diapers from messes. HTS 9619.00.15 applies to these as similar disposable sanitary articles of cellulose fibers.
Duty Rate — China → United States
20%
Rate breakdown
9903.88.157.5%Except as provided in headings 9903.88.39, 9903.88.42, 9903.88.44, 9903.88.47, 9903.88.49, 9903.88.51, 9903.88.53, 9903.88.55, 9903.88.57, 9903.88.65, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(r) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(s)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Provide solubility test reports for flushability claims; label as 'diaper liners' not inserts
• Avoid pitfall of classifying as tissue paper—emphasize sanitary end-use