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NY B84693




July 25, 1997

CLA-2-62:RR:NC:3:353 B84693

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0081; 6304.92.0000; 6304.93.0000

Mr. Daniel Cavazos
Chacheaux, Cavazos, Newton, Martin & Cukjati L.L.P. The Atrium
1300 N. 10th St., Suite 320
McAllen, Texas 78501

RE: The tariff classification of incontinent pads, adult diapers adult briefs and a diaper soaker from Mexico.

Dear Mr. Cavazos:

In your letter dated June 2, 1997, on behalf of Western Textile Products Co., you requested a tariff classification ruling.

The merchandise that you state to be imported are incontinent underpads, Adult Diapers and Briefs and a Diaper/Soaker. You have submitted swatches of fabric that will be used to construct these items. The underpads will be constructed from 100% woven cotton fabric and 50%/50% woven cotton. The Adult Diapers, Briefs and the Diaper/Soaker will consist of 100% woven cotton fabric. The Incontinent underpads consist of a triple layer of fabric and a butyl rubber coated barrier fabric and the Adult Diapers and Briefs consist of woven fabric and non-woven fabric interliner. The diaper/soaker consists of a two-ply cotton flannel pad that can be used as a multi-use item either as a diaper or as liner.

The applicable tariff provision for the Incontinent underpads will be 6304.92.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of cotton. The rate of duty will be 6.9% ad valorem.

The applicable tariff provision for the Incontinent underpads of man-made fiber will be 6304.9300, Haromonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other furnishing articles, excluding those of heading 9404: Not knitted or crocheted, of synthetic fibers. The rate of duty will be 10.2% ad valorem.

The applicable tariff provision for the Adult Diapers, Briefs and Diaper/Soaker will be 6211.42.0081, Harmonized Tariff Schedule of the United State Annotated (HTSUSA), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of cotton, Other. The rate of duty will be 8.4% ad valorem.

The incontinent pads, Adult Diapers, Briefs and Diaper/Soaker are eligible for free entry under the provision for articles specially designed or adapted for use or benefit of the blind or other physically or mentally handicapped 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 Part 177 of the Customs Regulations (19 CFR 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 Martin Weiss at 212-466-5881.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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