CLA-2-61:OT:RR:NC:N3:361
Mr. Eric Moeller
Unique Logistics International (ATL) LLC
510 Plaza Drive, Suite 2290
Atlanta, GA 30349
RE: The tariff classification of garments designed for nursing home patients from China
Dear Mr. Moeller:
In your letter dated July 23, 2012 you requested a tariff classification ruling on behalf of your client Tower Heights Venture, LLC. You state that the garments are designed for patients who suffer from mental impairments and are prone to undress themselves.
The submitted sample, Style JS400-620400, is a woman’s jumpsuit constructed from 65% polyester and 35% cotton woven fabric. The garment features a round neckline, a Peter Pan collar, short sleeves, long pants, and a rear closure with five metal snaps and two plastic buckles.
The submitted sample, Style number Style JS402-620402, “Men’s Jumpsuit” is a men’s one-piece garment constructed from 65% polyester and 35% woven fabric. The jumpsuit extends from the neck to the ankles and features a crew neckline with a finely knit neckband; short, hemmed sleeves, narrow elastic at the inner waistline; an opening at the back extending from the neckline to below the waist; six metal snap closures at the rear opening; a plastic buckle at the rear neckline and at the rear waist; and hemmed leg.
The submitted sample, Style number Style SN501-200501, “Men’s Side Snap Slacks” is a pair of men’s pants constructed from 65% polyester and 35% cotton twill woven fabric. The pants have a flat waistband in the front with an elasticized waistband in the back; a patch pocket on each leg above the knee; an opening at each side seam with three snap closures; and hemmed legs.
The submitted sample, Style SN408-410408, is a woman’s dress constructed from 100% polyester knitted fabric. The slip on garment dress features a crew neckline, short hemmed sleeves, a full opening at the garment rear with 7 snap closures at the center of the rear panels, two patch pockets below the waist area on the front panel, and a straight hemmed garment bottom. The garment reaches to below the knee area.
The submitted sample, Style SN410-41410, is a woman’s dress constructed from 100% polyester knitted fabric. The slip on garment dress features a v-shaped neckline, short hemmed sleeves, a full opening at the garment rear with seven snap closures at the center of the rear panels, a patch pocket below the waist area on the left side front panel, and a straight hemmed garment bottom. The garment reaches to below the knee area.
The submitted sample, Style SN801-410801, is a woman’s dress constructed from 100% polyester knitted fabric. The slip on garment dress features a high rounded neckline, three quarter length hemmed sleeves, a full opening at the garment rear with 6 snap closures at the upper back area, lower rear panels with outer edges that overlap, a double patch pocket at the center of the waist area on the front panel, and a straight hemmed garment bottom. The garment reaches to below the knee area.
The submitted sample, Style SN200-110200, “Ladies Snap Back Blouse” is a woman’s blouse constructed from 100% polyester knit fabric. The garment features a v-neckline; a spread collar; a partial front opening with a one button closure; long sleeves with cuffs; a full rear opening with five metal snap closures; and a straight hemmed garment bottom. The fabric of the blouse has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. The garment extends below the waist.
The submitted sample, Style SNZ-302, “Snap Back Sets” is a 2 piece set composed of two garments, a blouse and pants. The blouse is constructed from 100% polyester knit fabric. The garment features a full rear opening with five metal snap closures; a high rounded neckline; long hemmed sleeves; and a hemmed bottom. The fabric of the blouse has more than 10 stitches per centimeter counted in both the horizontal and vertical directions. The pants are constructed of 100% polyester knit fabric. The pants feature an elasticized waistband with two partial side seam zipper openings and hemmed leg openings.
Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, listed under Adaptive Articles in the catalog pages you submitted, HTSUS Chapter 98, Subchapter 17, U.S. Note 4-a includes caring for one’s self as a major life activity.
In general, New York Ruling Letters A86954, dated September 5, 1996, and B80230, dated December 26, 1996, applied 9817.00.96, HTSUS, to various adult garments with multiple snaps down the back, along the sides of the leg, etc, on the basis that they were consistent with the wearer needing assistance in dressing and not likely worn otherwise.
Regarding more specifically JS 400 and JS402, for which the catalog states Discourages Undressing, New York Ruling Letter M80858, dated March 9, 2006, noted that features, such as the Security Tab on the back of each of these, which were intended to make it more difficult to remove a garment were consistent with dementia, which is normally chronic or permanent.
Regarding more specifically SN 801, Seated or Wheelchair Dress, the features are also consistent for those who have a substantially limited ability to walk and would be quite unlikely to be found, purchased and worn by someone with a temporary disability, e.g., a broken leg.
HTSUS Chapter 98, Subchapter 17, U.S. Note 4-b-i excludes articles for acute or transient disability. However, those who need assistance dressing, etc, while, for example, in an acute care hospital, are quite unlikely to wear these or similar items, as distinguished from the patient hospital gowns which Headquarters Ruling Letter 559916 KKV, dated May 8, 1997, ruled were not classified in 9817.00.96, HTSUS.
On that basis, if claimed, a secondary classification will apply for all eight of these items in 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties.
In the future please limit your ruling request to five garments or less.
We are returning your sample.
The applicable subheading for style JS400-620400 will be 6211.43.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of man-made fibers: Coveralls, jumpsuits and similar apparel: Other: Women’s. The rate of duty will be 16% ad valorem.
The applicable subheading for Style number JS402-620402 “Men’s Jumpsuit” will be 6211.33.0010, HTSUS, which provides for . . .Other garments, men’s or boys’: of man-made fibers: coveralls, jumpsuits and similar apparel: other: men’s. The rate of duty is 16% ad valorem.
The applicable subheading for Style number SN501-200501 will be 6203.43.4010, HTSUS, which provides for men’s or boys’… trousers, bib and brace overalls, breeches and shorts (other than swimwear): of synthetic fibers: other: other: other: other: trousers and breeches: men’s. The rate of duty is 27.9% ad valorem.
The applicable subheading for Style numbers SN408-410408, SN801-410801, and SN410-41410 will be 6104.43.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Women’s or girls’ suits, ensembles, suit-type jackets, blazers, dresses, skirts, divided skirts, trousers, bib and brace overalls, breeches and shorts (other than swimwear), knitted or crocheted: Dresses: Of synthetic fibers: Other: Women’s. The rate of duty will be 16% ad valorem.
The applicable subheading for Style number SN200-110200 will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, women’s. The rate of duty will be 32% ad valorem.
The applicable subheading for the blouse, Style number SNZ-302, will be 6106.20.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for women’s or girls’ blouses and shirts, knitted or crocheted, of man-made fibers, women’s. The rate of duty will be 32% ad valorem.
The applicable subheading for the pants, Style number SNZ-302, will be 6104.63.2011, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Women’s or girls’…trousers…knitted or crocheted: Trousers…Of synthetic fibers: Other: Other, Trousers and breeches: Women’s: Other." The rate of duty will be 28.2% ad valorem.
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 Peggy Fitzgerald at (646) 733-3052. If you have any questions specifically regarding the classification in 9817.00.96 of these items, contact National Import Specialist J. Sheridan at 646-733-3012.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division