CLA-2-48:OT:RR:NC:4:434
Ms. Donna Palermo
Mid America Overseas, Inc.
11 Commerce Drive
Cranford, NJ 07016
RE: The tariff classification of disposable incontinence underpads from China
Dear Ms. Palermo:
In your letter, dated January 25, 2021, you requested a tariff classification ruling on behalf of your client, Manchester Mills, LLC, for disposable adult incontinence underpads, including the applicability of subheading 9817.00.96, Harmonized Tariff Schedule of the United States (HTSUS). A sample and detailed specifications were submitted for our review.
Item# 45467 is a disposable underpad designed to lay on a bed or other flat surface underneath an incontinent person to absorb urine. The underpad is constructed of multiple layers, including what you describe as the “soaker layer” of tissue paper, absorbent fluff pulp and super absorbent polymer (SAP) to absorb and retain the urine; and a “barrier layer” of polyester nonwoven material, which is designed to prevent leaks. The sample pad measures approximately 22 ½” x 35 ½”. You state that the underpads will be used by both handicapped and non-handicapped individuals.
Regarding classification, it is the fluff pulp core that is indispensable to the function of the underpads in drawing in and retaining moisture and therefore imparts the essential character of this composite article for classification purposes.
The applicable subheading for the underpads will be 4818.90.0080, HTSUS, which provides for “…handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers.” The rate of duty will be Free.
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 the World Wide Web at https://hts.usitc.gov/current.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4818.90.0080, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 4818.90.0080, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
You have also requested the status of this merchandise under subheading 9817.00.96, HTSUS, which provides for “Articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons;…” Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the terms of the subheading, “blind or other physically or mentally handicapped persons” to include “any person suffering from a permanent or chronic physical or mental impairment.” Furthermore, Chapter 98, Subchapter XVII, U.S. Note 4(b)(i) specifically excludes “articles for acute or transient disability” from subheading 9817.00.96, HTSUS. As you have stated the articles are designed to be used by both handicapped and non-handicapped adults and those with both chronic and temporary physical or mental impairments, it is our opinion that the disposable underpads are not eligible for treatment under subheading 9817.00.96, HTSUS.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division