CLA-2-63:OT:RR:NC:N3:349
Ms. Blanca Esteban
Improving Mobility Development, SL
Carrer de la Coma 19, Pol. Ind. Pla de Rascanya Valencia 46160 Spain
RE: The tariff classification of an incontinent underpad from Turkey
Dear Ms. Esteban:
In your letter dated January 25, 2023, you requested a tariff classification ruling. No samples were provided with your request.
Style K40037 is a 5-layer reusable incontinent underpad. The top and bottom layers of the pad are made from 100 percent polyester knitted fabric. The three middle layers consist of loose polyester fiber, nonwoven polyester fabric and a polyurethane membrane. Quilt stitching extends through all five layers and the edges are finished with a sewn on binding. The pad features flaps that allow it to be inserted under the mattress so that the underpad does not shift on the mattress surface. You state the underpad is designed to be used by both handicapped and non-handicapped adults with urinary incontinence to protect the mattress and linens. Specifically, the user manual states, “It is designed for bedridden patients, women before or after giving birth or people with incontinence problems.” The pad measures 90 x 75 centimeters. Style K40038 contains a 2-pack of the underpad.
The applicable subheading for the underpad, styles K40037 and K40038, will be 6304.91.0140, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furnishing articles, excluding those of heading 9404: Other: Knitted or crocheted: Of man-made fibers.” The rate of duty will be 5.8 percent ad valorem.
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 or temporary physical or mental impairments, it is our opinion that the underpad is not eligible for treatment under subheading 9817.00.96, HTSUS.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division