CLA-2 CO:R:C:G: 085017 jlj 842248
Mr. G.M. Columbe
A. N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Classification of an adult bib
Dear Mr. Columbe:
You requested tariff classifications under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for an
adult bib and an adult apron manufactured in Canada by your
client Med-I-Pant, Inc. of Quebec, Canada. You submitted a
letter from the manufacturer and a sample of the bib. No sample
of the apron was received in this office. Unfortunately, we are
unable to classify the apron without a sample. You suggest
classification of the instant merchandise as articles specially
designed or adapted for the use or benefit of physically or
mentally handicapped persons other than the blind, in subheading
9817.00.96 HTSUSA.
FACTS:
The adult bib, style 108, has snaps at the neck and is
large enough to cover an adult torso. It is made of 50 percent
cotton, 30 percent vinyl and 20 percent polyester.
ISSUE:
Is the adult bib eligible for classification as an article
specially designed or adapted for the use or benefit of
physically or mentally handicapped persons other than the blind
in subheading 9817.00.96, HTSUSA?
-2-
LAW AND ANALYSIS:
Presidential Proclamation 5978 of May 12, 1989, provided
for certain duty-free provisions in the HTSUSA which gave effect
to the Nairobi Protocol (S. Treaty Doc. 97-2). Subheading
9817.00.96, HTSUSA, is one of these provisions. It provides for
other articles specially designed or adapted for the use or
benefit of physically or mentally handicapped persons other than
the blind.
Your client's controller argues that the adult bibs are
used to protect hospital and nursing home residents' clothing and
to prevent scalding from the spilling of hot fluids. She argues
that they facilitate a patient's life and help those who are
suffering from a physical or mental impairment and can no longer
take care of themselves.
While some mentally or physically handicapped people may
need such bibs because they are unable to feed themselves, other
people who are only temporarily incapacitated (such as patients
with broken arms) may also need such bibs. We find no evidence
that the adult bib is specially designed or adapted for the use
or benefit of physically or mentally handicapped persons;
therefore, classification in subheading 9817.00.96, HTSUSA, must
be denied.
The adult bib is classifiable under the provision for other
made up clothing accessories: accessories: of cotton, in
subheading 6217.10.0010, HTSUSA, dutiable at the rate of 15.5
percent ad valorem. Textile category 359 applies to merchandise
classified in this subheading. Articles originating in Canada
and classified in this subheading are eligible for a duty rate of
13.9 percent ad valorem under the United States-Canada Free Trade
Agreement if all applicable regulations are met.
HOLDING:
The adult bib is classified in subheading 6217.10.0010,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.D., N.Y. Seaport(NIS-353)
1 CC: D.D., Alexandria Bay, N.Y.
1 cc: D.D., Champlain, N.Y.
1 cc: D.D., Highgate Springs, Vermont.cahill library 085017T
Jones Library/peh 085017