United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2000 NY Rulings > NY G83268 - NY G83317 > NY G83304

Previous Ruling Next Ruling
NY G83304




November 3, 2000

CLA-2-62:RR:NC:3:353 G83304

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.42.0081

Mr./Ms. Karthi Gopal
Venus Textiles
18460 Gothard St.
P.O. Box 1700
Huntington Beach, CA 92647-1700

RE: The tariff classification of adult diapers from India, Pakistan or Bangladesh.

Dear Mr./Ms. Gopal:

In your letter dated October 11, 2000 you requested a classification ruling.

The submitted samples are adult diaper composed of woven 100% cotton twill fabric on one side and flannel on the other. You state that the diapers measure 36” X 36”. However upon examination it was determined that the diapers measure 34” X 34”. The diapers are finished with overlock stitching around the edges.

The applicable subheading for the adult diapers will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other.” The duty rate will be 8.3% ad valorem.

The adult diapers fall within textile category designation 359. Based upon international textile trade agreements products of India, Pakistan are subject to quota and the requirement of a visa. Products of Bangladesh are not subject to quota but a visa is required.

This office assumes that the only significant purpose of the adult diaper is to absorb urine to keep it from damaging the mattress or irritating the skin of a patient and that you will so advertise it. U.S. Customs has previously decided that reusable incontinent adult diapers are presumed to be used primarily by those with chronic, not temporary, incontinence.

On that basis, a secondary classification may apply for this item in HTS 9817.00.96, as “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped personsOther”, free of duty. All applicable entry requirements must be met, including the filing with Customs at the port of entry of the U.S. Department of Commerce form ITA-362P.

Please note that while these articles may not subject to the assessment of duty, this does not remove them from quota/visa requirements.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: