CLA-2-98:S:N:N3:119 897685
Ms. Linda M. Hinchey
C.F. Liebert, Inc.
P.O. Box 1890
Blaine, WA 98231-1890
RE: The tariff classification of Incontinence Products from Canada
Dear Ms. Hinchey:
In your letter dated May 4, 1994, you requested a ruling on
the eligibility of certain incontinence products for free entry
under the Nairobi Protocol. The request is being made on behalf
of Babykins Products, Richmond, B.C., Canada.
A ruling on the Chapter 1-97 classifications of these articles
was issued on October 12, 1988 (NY 832135). These classification
numbers must also be reported at time of entry.
The articles to be imported are adult diapers. Five samples
have been submitted. A description of these samples follows.
Style 10100 is a flat pre-folded diaper made of 100 percent
cotton flannelette with six layers in the center area for
absorbency.
Style 10500 is a diaper with Velcro closure and elastic legs.
It is made of 100 percent cotton flannelette and also has six
layers around the center for absorbency.
Style 10700 is a pull-on diaper with elastic leg and waist
bindings. It is made of 100 percent cotton flannelette with heavy
Poly/Rayon padding around the center.
Style 10800 is a double protection diaper with elastic leg and
waist bindings and Velcro closure. It has a 100 percent Nylon
waterproof barrier, flannelette lining and an additional thick
Poly/Rayon liner.
Style 10900 is a pull-on diaper with Lycra leg and waist
bindings. It has a 100 percent Nylon waterproof barrier with
cotton flannelette lining and heavy Poly/Rayon center padding.
Based on the material and construction of these five samples,
we believe they are intended for the chronically incontinent. They
are therefore eligible for free entry under subheading 9817.00.96,
Harmonized Tariff Schedule of the United States (HTS), which
provides for articles specially designed or adapted for the use or
benefit of the blind or other physically or mentally handicapped
persons... other.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport