CLA-2 CO:R:C:G DRR 087337
Ms. Ann Williams
A.N. Deringer
30 West Service Road
Champlain, New York 12919-9703
Re: Barrier pad classifiable as article specially designed
or adapted for the use or benefit of the blind or other
physically or mentally handicapped persons
Dear Ms. Williams:
This is in reference to your letter dated May 30, 1990,
on behalf of Scotwell International, Inc., requesting the
classification of a barrier pad under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of a barrier pad. The
measurements of the barrier pad were not specified. The pad
is quilted and consists of five layers of material, 100
percent knit polyester, vinyl, polyester felt, polyester
wadding and 50 percent polyester/50 percent cotton knit
fabric. The pads will be manufactured in and imported from
Canada. According to your letter, the estimated production
costs are Can$ 4.33. The pads will be sold to health care
laundries, nursing homes and chronic care institutions. The
importer will also provide a rental laundry service to nursing
homes and chronic care institutions.
In your letter you state that you believe that the
barrier pad is classifiable under subheading 9817.00.9600,
HTSUSA, as merchandise specifically designed for use by
handicapped persons.
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ISSUE:
What is the proper classification of the merchandise at
issue?
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes.
Subheading 9817.00.9600, HTSUSA, provides for articles
specially designed or adapted for the use or benefit of the
blind or other physically or mentally handicapped persons,
other. Note 4(a), Chapter 98, states that the term "blind or
other physically or mentally handicapped persons" includes any
person suffering from a permanent or chronic physical or
mental impairment which substantially limits one or more major
life activities, such as caring for oneself, performing manual
tasks, walking, seeing, hearing, speaking, breathing,
learning, or working.
Therefore, according to Note 4, articles classifiable in
this subheading must: 1) be designed for use by persons who
are physically or mentally impaired; 2) the impairment must
limit a major life activity; and, 3) the impairment must be
chronic or permanent. Customs has previously determined that
permanent or chronic incontinence is an impairment within the
meaning of this chapter note. (See Headquarters Ruling Letter
(HRL) 085092, dated May 10, 1990 and HRL 085094, dated May 10,
1990.)
In order to be classifiable under subheading 9817.00.9600,
HTSUSA, the item in question must also be used for treatment
of a chronic or permanent condition. The barrier pad is
designed for repeated wear and, unlike many other incontinence
care products, is not disposable. According to your
submission, the barrier pad has an approximate useful life in
excess of 100 washings. It will be used in nursing homes and
chronic care institutions. It is reasonable to assume that
these facilities would have a significant number of patients
who suffer from chronic or permanent incontinence. It is
therefore Customs opinion that this article meets the
requirements of Note 4 and is classifiable under subheading
9817.00.9600, HTSUSA.
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HOLDING:
The barrier pad in question is classified under subheading
9817.00.9600, HTSUSA, as an article specially designed or
adapted for the use or benefit of the blind or other
physically or mentally handicapped persons, other, and is duty
free.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., NY Seaport
DRRimmer library/lw
name: 087337