CLA-2 CO:R:C:G 085016 JLJ, 842548
Ms. Ann Williams
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Adult brief
Dear Ms. Williams:
You requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for an
adult brief manufactured in Canada by your client, Textiles
Absorb-Plus Inc. of Quebec, Canada. You suggest 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. You submitted a
sample and descriptive literature.
FACTS:
The adult brief, Style 2105, is similar to underpants which
snap on. It has an elasticized waistband and leg openings with
adjustable side snaps. The brief contains an insert to contain
urine and feces from incontinent patients. The brief is made of
one layer of 80 percent cotton and 20 percent polyester, several
layers of 60 percent polyester and 40 percent rayon felt, and a
layer of 100 percent polyester knit backing, laminated to vinyl.
ISSUE:
Is the adult brief 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?
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
-2-
9817.00.96, HTSUSA, was 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.
You argue that the instant merchandise is specially designed
for use by people who are unable to care for themselves. You do
not identify any special design features.
Your client's president argues that incontinence is a
problem for a great majority of mentally handicapped, physically
handicapped and old age patients. He concludes that this product
is used only by mentally or physically handicapped people or by
old people.
Incontinent people are unable to control their bodily
functions. While the adult briefs would help incontinent people,
we see no absolute correlation between being mentally or
physically handicapped and being incontinent. It is quite
possible to be incontinent and to be healthy in every other way.
Incontinence in and of itself is not a physical handicap;
therefore classification in subheading 9817.00.96, HTSUSA, must
be denied for the adult brief inasmuch as it is neither specially
designed nor adapted for handicapped people.
The adult brief is classifiable under the provision for
other garments, women's or girls: of man-made fibers: other, in
subheading 6211.43.0090, HTSUSA, dutiable at the rate of 17
percent ad valorem. Articles classified in this subheading are
subject to textile category number 659. Articles originating in
Canada and classified in this subheading are eligible for a duty
rate of 15.3 percent ad valorem under the United States-Canada
Free Trade Agreement (CFTA) if all applicable regulations are
met.
HOLDING:
The adult brief is classified in subheading 6211.43.0090,
HTSUSA. Since it is manufactured in Canada, it is eligible for
the reduced duty rate under the CFTA.
Sincerely,
John Durant, Director
Commercial Rulings Division
JLJohnson:tj:typed 07/26/89
Jones Library
name: 085016JLJ
6cc: A.D. N.Y. Seap. (NIS-353)
1cc: P.D. Champlain, N.Y.
1cc: P.D. Norton, Vermont
1cc: CITA