9619.00.71.00 - Of cotton

This HTS category, 9619.00.71.00, specifically classifies sanitary pads (towels) and tampons, as well as diapers (napkins), diaper liners, and similar articles, when these products are constructed from cotton. This classification is relevant for a range of absorbent hygiene products, emphasizing the primary textile material used in their manufacture.

It is crucial to distinguish this category from its sibling, 9619.00.74.00, which covers identical types of articles but are made of man-made fibers. Therefore, the determining factor for classification under 9619.00.71.00 is the presence of cotton as the predominant textile component, as opposed to synthetic or regenerated fibers. If the article is not made of textile materials, or if it is made of a textile material other than cotton or man-made fibers, it would fall under a different, potentially higher-level classification.

As a leaf node, 9619.00.71.00 does not have further subcategories. Classification at this level is definitive based on the material composition. When classifying products under this heading, customs professionals should confirm the presence and proportion of cotton within the absorbent layers and cover materials of the specified hygiene articles.