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NY N004795




January 12, 2007

CLA-2-39:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. J.R. Landa
Unit International, Inc.
644 Cesery Blvd.
Suite 200
Jacksonville, FL 32211

RE: The tariff classification of plastic bedpans from China

Dear Mr. Landa:

In your letter dated December 11, 2006, on behalf of PSS World Medical, Inc., you requested a tariff classification ruling.

The sample submitted with your request is a plastic bedpan. Your client has suggested classification in subheading 3922.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other sanitary ware of plastics. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. The Explanatory Notes to heading 3922 state that the heading does not include bedpans, and instead direct classification to heading 3924.

The applicable subheading for the plastic bedpans will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles of plastics: other: other. The rate of duty will be 3.4 percent ad valorem.

You suggest duty free treatment for the bedpans in subheading 9817.00.96 of the HTSUS as articles for the handicapped. This office acknowledges that bedpans are useful for the bedridden and those with incontinence problems. However, you have not established that your items were specially designed for those with a permanent or chronic incapacity, as opposed to an acute, but often transient, disability or condition, e.g., a broken leg or pregnancy. Such conditions might also result in a person’s being bedridden in a medical facility or at home or in having an incontinence problem. See HTSUS, Chapter 98, Subchapter 17, U.S. Note 4-b-i. Also note that, per Headquarters Ruling Letter 563008, dated May 20, 2004, not all incontinence products are classifiable in 9817.00.96, HTSUS.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 9817.00.96 status of the items, contact National Import Specialist James Sheridan at 646-733-3012. For any other questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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