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 > 2003 NY Rulings > NY J83344 - NY J83390 > NY J83361

Previous Ruling Next Ruling
NY J83361




March 25, 2003

CLA-2-61:RR:NC:3:353 J83361

CATEGORY: CLASSIFICATION

TARIFF NO.: 6113.00.9086, 6304.93.0000, 9817.00.96

Mr. Brian Kavanaugh
Deringer Logistics Consulting Group
1 Lincoln Blvd., Suite 225
Rouses Point, NY 12979

RE: The tariff classification of adult bibs, diaper and pad from Canada.

Dear Mr. Kavanaugh:

In your letter dated March 5, 2003 you requested a classification ruling.

Three samples were submitted with your request, an adult bib, diaper and underpad. You state that the diaper and underpad are composed of the same fabric. They are comprised of three layers. The top layer is vinyl with a knit net over lay. The second layer (soaker) is a blend of 60% polyester, 40% viscose fibers. The third is a flannel material of 80% cotton/20% polyester fabric. The diaper/brief has elastic at the leg openings and snaps on each side. The underpad has overlock stitching around the edges. In your letter, you indicate that these pads are designed to for people with chronic physical or mental impairments, resulting in the inability to feed oneself or control bodily wastes used by incontinent persons in a hospital or home care facility.

The applicable subheading for the diaper will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other: Other: Women’s or girls’.” The general duty rate will be 7.2% ad valorem. The textile category designation is 659.

The applicable subheading for the underpad will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, Of synthetic fibers.” The general duty rate will be 9.4% ad valorem. The textile category designation is 666.

Based upon international textile trade agreements products of Canada are not subject to quota and the requirement of a visa.

Your inquiry does not provide enough information for us to give a classification ruling on the adult bib. Your request for a classification ruling should include a sample of the terry cloth and printed bib. Please be specific as to fabric content for each bib. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

You state that the purpose of the reusable underpad is for incontinent persons in home care or hospital usage. We assume from that statement that the only significant purpose of the pad is to absorb urine to keep it from damaging the mattress or irritating the skin of the patient and that you will so advertise it. U.S. Customs has previously decided that reusable incontinence pads are presumed to be used primarily by those with chronic, not temporary, incontinence.

A secondary classification will apply for the adult diaper and underpad in HTS 9817.00.96. as specially designed or adapted for the use or benefit of the permanently or chronically, physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-363P.

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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: