Utilize the input text as a context reference, choose the right relationship between 'Huggies' and 'Kimberly-Clark' from the options.
Options: owned by, publisher, subsidiary, legal form

Kimberly-Clark (NYSE: KMB) had advertised that its Huggies Natural Care Wipes “clean better” than Pampers Sensitive Wipes, but P&G (NYSE: PG) challenged the claim before the National Advertising Division of the Council for Better Business Bureaus.
owned by