CLA-2 CO:R:C:G 087522 CRS
Mr. Cary Weinberg
President
Leyden Customs Expediters, Inc.
99 Hudson Street
New York, NY 10013-2896
RE: "Shell" bedpad for incontinent does not have essential
character of finished article. Classifiable as other made
up article.
Dear Mr. Weinberg:
This is in reply to your letter dated June 11, 1990, to our
New York office, on behalf of your client Zecron Textiles, Inc.,
in which you requested a ruling under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) on the
classification of an unfinished bedpad for the incontinent. A
sample was provided with your request.
FACTS:
The sample article consists of two layers of 100 percent
cotton woven fabric, measuring 24 inches by 36 inches, sewn in
the length but left unfinished in the width. Similar articles
will also be imported in 30 inch by 36 inch, and 34 inch by 36
inch sizes.
When imported, the "shell" fabric will be made into bedpads
for the incontinent by sewing plastic-covered woven polyester
liners to the fabric. A sample of a finished bedpad was also
provided.
ISSUE:
Whether the article in question is classifiable as bed
linen, as an article specifically designed for the handicapped or
as an other made up article.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
the classification of articles is determined according to the
terms of the headings and any relative section or chapter notes
and, provided the headings or notes do not otherwise require,
according to the remaining GRIs taken in order.
Heading 6302, HTSUSA, provides, inter alia, for bed linen.
According to the Harmonized Commodity Coding and Description
System, Explanatory Notes, which although not legally binding,
constitute the official interpretation of the Harmonized System
at the international level, bed linen includes such articles as
sheets, pillow cases, bolster cases, eiderdown cases and mattress
covers. While sheets, pillowcases, etc. are standard articles of
bed linen, bedpads are relatively uncommon, are marketed to
nursing homes, institutions and hospitals, and are therefore
distinguishable from the type of article classifiable in heading
6302. Consequently, it is Customs' view that bedpads are a class
of merchandise separate and distinct from articles of bed linen.
In Headquarters Ruling Letter (HRL) 085092 dated May 10,
1990, an adult diaper, a containment pad and an underpad for the
incontinent were classified in subheading 9817.00.96, HTSUSA,
under the provision for articles specifically designed or adapted
for the use of...physically... handicapped persons. There we
stated:
The articles at issue are...durable products. They are
designed for long-term use of two years or more. In your
submission, you point out the expense of purchasing and
properly caring for these articles...[A]n individual with
acute or transitory incontinence would not be likely to
purchase reusable products, such as those at issue, based on
cost alone. Such an individual could easily meet their
need...with disposable products.
The sample finished bedpad is durable, reusable and is designed
for persons suffering from a permanent physical impairment which
substantially limits one of life's major activities. It is
likely that if imported as a finished bedpad, the sewn cotton
fabric would be classifiable in subheading 9817.00.96, HTSUSA;
but as it consists merely of two pieces of fabric it cannot be
classified either as bed linen or as an article for the
handicapped.
GRI 2(a) provides that any reference in a heading to an
article shall be taken to include a reference to the incomplete
or unfinished article so long as the article has the essential
character of the end product. However, the article in question
consists of two pieces of cotton fabric partially sewn together
and does not have the essential character of a bedpad.
Heading 6307, HTSUSA, covers other made up articles, and is
a residual category for articles of textile material which are
not more specifically provided for in other headings of Section
XI or elsewhere in the Nomenclature. Explanatory Notes, EN
63.07, 867. The bedpad shell is cut to size and sewn on two
edges and is therefore a made up article within the definition of
Note 7, Section XI, HTSUSA.
HOLDING:
The article in question is classifiable in subheading
6307.90.9590, HTSUSA, under the provision for other made up
articles, other, other, other, other, and is dutiable at the rate
of 7 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division