CLA-2-58:OT:RR:NC:TA:350
Mr. Robert Doyle
Affiliated Customs Brokers Limited
Customs & Trade Services Group
411, rue des Recollets
Montreal, Quebec, H2Y 1W3
Canada
RE: The tariff classification of a quilted textile fabric, for use in the manufacture of incontinent underpads for the benefit of the physically or mentally handicapped, from Canada.
Dear Mr. Doyle:
In your letter dated September 13, 2010, on behalf of Absorb-Plus Inc., Quebec, Canada, you requested a tariff classification ruling.
You supplied only one representative sample, but provided three possible scenarios as follows:
A quilted face layer of 100% brushed knit polyester man-made fibers is bonded to a middle absorbent layer of nonwoven construction which is composed of a 95% polyester/5% rayon man-made fiber blend. Finally, there is a barrier layer on the posterior side which is composed of polyvinyl chloride plastic which is bonded to the middle nonwoven absorbent layer.
A quilted face layer of a woven construction composed of an 80% cotton/20% polyester man-made fiber blend that is bonded to a middle absorbent layer of nonwoven construction composed of a 95% polyester/5% rayon man-made fiber blend. Finally, there is a barrier layer on the posterior side which is composed of polyvinyl chloride plastic which is bonded to the middle nonwoven absorbent layer.
A quilted face layer which is composed of a woven fabric composed of a 50% cotton/50% polyester man-made fiber blend above a middle absorbent layer of nonwoven construction composed of a 95% polyester/5% rayon man-made fiber blend. Finally, there is a barrier layer on the posterior side which is composed of polyvinyl chloride plastic which is bonded to the middle nonwoven absorbent layer.
While you did not provide any total weight breakdowns for any of these scenarios, the classification of this material, which will be imported as roll goods having 36-inch widths is as follows.
The applicable subheading for the material, if in chief weight of cotton will be 5811.00.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for quilted textile products..., of cotton. The rate of duty is 6.3 percent ad valorem.
The applicable subheading for the material if in chief weight of man-made fibers will be 5811.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for quilted textile products..., of man-made fibers. The rate of duty is 8 percent ad valorem.
Further, while you did suggest classification may be possible in tariff subheading 9817.00.96, HTS, which provides for “articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons”, this is not correct. You are importing piece goods or roll goods which are not so further manufactured into finished articles that they can be recognized as dedicated for the use of the handicapped. Therefore, no further consideration can be given to subheading 9817.00.96.
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 ruling, contact National Import Specialist Deborah Walsh at (646) 733-3044.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division