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NY 813956




September 18, 1995

CLA-2-61:S:N:N5:354 813956

CATEGORY: CLASSIFICATION

TARIFF NO.: 6107.11.0010; 6108.21.0010; 9817.00.96

Mr. Stephen L. Fodor
Kuehne & Nagel, Inc.
770 Atlanta South Parkway
Atlanta, GA 30349

RE: The tariff classification of incontinent panties from Dominican Republic.

Dear Mr. Fodor:

In your letter dated August 21, 1995, on behalf of Transaqua, you requested a tariff classification ruling.

The submitted sample is a pair of knit man-made fiber women's incontinent panties. The item features an exposed elasticized waist and elasticized leg openings. A water resistant coated nylon channel holds a sewn in thick porous diaper.

The submitted sample is a pair of knit cotton men's incontinent briefs. The item features an exposed elasticized waist and elasticized leg openings. A water resistant coated nylon channel holds a sewn in thick porous diaper.

Both items are sized, so they are fitted properly and the outer shell fabric prevents leakage. The garments are designed for use by persons suffering from a permanent or chronic impairment and appear suited for this purpose.

The applicable subheading for the panty will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls' slip, petticoats, briefs, panties,... and similar articles, knitted or crocheted: briefs and panties: of man-made fibers, women's. The duty rate will be 16.5 percent ad valorem.

The applicable subheading for the brief will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for men's or boys' underpants, briefs, . . . and similar articles, knitted or crocheted: underpants and briefs: of cotton, men's. The duty rate will be 7.8 percent ad valorem.

The incontinence briefs and panties described above are eligible under the provision for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handic apped persons... other, in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Brian Burtnik at 212-466-5880.

Sincerely,

Roger J. Silvestri
Director

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