CLA-2-94:S:N:N6:349 810741

Mr. Laurence E. Capauano
Zecron Textiles, Inc.
76 Congress Street
Brooklyn, NY 11201

RE: The tariff classification of a bed pad, containment pad and an underpad from China and Pakistan.

Dear Mr. Capauano:

In your letter dated May 16, 1995 you requested a classification ruling. You have submitted representative samples of a bed pad, containment pad and an underpad. These pads are designed to be used on beds or wheelchairs by physically handicapped individuals suffering from chronic incontinence. They will be made in different sizes including 24 x 36 inches, 27 x 36 inches, 30 x 36 inches and 36 x 36 inches. The pads consist of an outer shell of vinyl laminated knit polyester fabric, an interlining of 70 percent polyester and 30 percent rayon non-woven fabric and a 100 percent cotton woven fabric lining.

The applicable subheading for the pads will be 9404.90.9555, Harmonized Tariff Schedule of the United States (HTS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other: other... of man-made fibers. The duty rate will be 13.8 percent ad valorem.

The bed pad, containment pad and an underpad fall within textile category designation 666. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. Products of Pakistan are subject to the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Based on material and construction, we believe the articles are intended for the chronically incontinent. They are therefore eligible for free entry under subheading 9817.00.96, HTS, which provides for articles specifically designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other. All applicable entry requirements must be met including the filing of form ITA-362P. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,


Jean F. Maguire
Area Director
New York Seaport