CLA-2-62,98:S:N:N5:353 894002
Mr. Doug Kemp
Tex-Pro Western Limited
1221 Franklin Street
Vancouver, B.C. V6A 1J8
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA), of an adult incontinent brief
from Canada.
Dear Mr. Kemp:
In your letter dated January 11, 1994, received in our office
on January 19, 1994, you requested a ruling on the status of a
adult incontinent brief wrap from Canada under the NAFTA.
A sample brief, identified as Item Number 3, was submitted
with your request. The brief is constructed with elasticized leg
openings and rear waist and has a fold-down front panel that is
secured to the wearer by means of wrap-a-around wings that attach
to the front panel with hook and loop closures. It also features
an inner channel in the crotch area designed to accommodate a
disposable pad. The outer shell material is said to be made of 100%
extruded polypropylene and appears to be of non-woven construction.
It is manufactured in the United States. The thread, elastic and
hook and loop closures are manufactured in Canada.
The applicable tariff provision for the adult incontinent
brief will be 6210.10.4040, Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for garments, made
up of fabrics of heading 5603, 5903, 5906, or 5907: of fabrics of
heading 5602 or 5603: other, other: other: other. The general rate
of duty will be 17 percent ad valorem.
The adult incontinent brief, being wholly obtained or produced
entirely in the territory of Canada, will meet the requirements of
HTSUSA General Note 12(b)(i), and will therefore be entitled to a
6.8 percent rate of duty under the NAFTA upon compliance with all
applicable laws, regulations, and agreements.
The adult incontinent brief wrap is eligible for free entry
under the provision for "articles specially designed or adapted for
the use or benefit of the blind or other physically or mentally
handicapped persons: other", in subheading 9817.00.96, HTSUSA. All
applicable entry requirements must be met including the filing of
form ITA-363P.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R. 181).
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.
This ruling letter is binding only as to the party to whom it
is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport