The “NuaBaby nappy liners/wipes” are sheets of non-woven textile designed for use both as disposable diaper liners and as baby wipes. You state that the biodegradable textile is polylactic acid, derived from corn. The sheets are packaged 75 in a pull-pack pouch. As a diaper liner the diaper-sized rectangular sheet is placed on top of a diaper, next to the baby’s skin, to catch solid waste and allow for easy disposal. The sheets can alternatively be sprayed with water and used as baby wipes. They are not pre-moistened or infused with soaps. The dual-use diaper liner/baby wipes potentially are classifiable in two competing tariff headings. As diaper liners they are classifiable in heading 9619, Harmonized Tariff Schedule of the United States (HTSUS), which specifically names (eo nominae) diaper liners in the heading language. As baby wipes they are classifiable in heading 5603, HTSUS, which provides for pieces of non-woven textile, as no heading specifically names baby wipes.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N287629