CLA-2-61:OT:RR:NC:TA:353
Robert Glover
L.E. Coppersmith Inc.
525 South Douglas Street
El Segundo, CA 90245
RE: The tariff classification of incontinent briefs from China and Vietnam.
Dear Mr. Glover:
In your letter dated June 15, 2009, on behalf of United Overseas Textile Corp., you requested a tariff classification ruling. The samples which you submitted are being returned as requested.
The submitted samples are two styles of incontinent briefs.
The Women’s Brief is constructed of a knit 100 percent cotton shell, a 80 percent rayon and 20 percent polyester pad, a knit 50 percent cotton and 50 percent polyester fabric liner, and lace-like edging of 78 percent nylon and 22 percent spandex fabric. The full brief is for minor to medium stress incontinence.
The Men’s Brief is constructed of knit 100 percent cotton fabric, exclusive of trim, and 80 percent rayon and 20 percent polyester pad. The full brief is for medium to heavy stress incontinence.
The applicable subheading for the Woman’s Brief will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of cotton, Other: Women’s or girls’.” The rate of duty will be 10.8 percent ad valorem.
The applicable subheading for the Men’s Brief will be 6114.20.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other garments, knitted or crocheted: Of cotton, Other: Men’s or boys’.” The rate of duty will be 10.8 percent ad valorem.
Regarding your claim of duty free treatment under HTSUS 9817.00.96, these items have a relatively long seam from the top of the leg opening to the waist band and other characteristics of items that are typically worn by the chronically incontinent. While it is not necessarily controlling, they are classified as “Other garments.”
A secondary classification will apply for these two styles in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
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 classification of these items in subheading 9817.00.96, contact National Import Specialist J. Sheridan at (646) 733-3012. If you have any questions regarding the balance of the ruling, contact National Import Specialist Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division