&&The "2 in 1 Swim Diaper & Training Pants," are training pants for babies and children which can also be used as washable diapers for swimming. The pants have a waterproof outer layer made of polyester, an interior lining made of cotton and a built-in absorbent polyester pad. There is a drawstring at the waist of these knitted pants and an elastic around each leg. The product comes in 4 sizes: small (petit), medium (moyen), large (grand) and x-large (très grand).

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Interpretative Rules (GIRs) for the Harmonized System (HS). Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&A proposed tariff classification number was not provided in your submission; the tariff classification number as determined is found under the section titled “Decision”.&&&&Among other things, heading 96.19 covers napkins (diapers) and napkin liners and similar articles for babies of any material. The Explanatory Notes state that the shape of the articles of this heading are generally designed to contour the human body. This heading also covers similar traditional articles comprised solely of fabrics and are normally reusable after they are washed.&&&&Based on the product's sizing guide, the small, medium and large sizes are designed for babies weighing between 10 and 27 pounds. The x-large is designed for a child weighing between 27 and 55 pounds.&&