CLA-2-98:S:N:N3:119 897695
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 tariff
classification ruling on behalf of Babykins Products (1992) Ltd.,
Richmond, B.C., Canada.
The articles to be imported are: an adult diaper liner made of
6 layers of cotton flannelet, pull-on waterproof bloomers made of
100 percent Nylon with soft Lycra leg and waist bindings, and a
waterproof draw sheet (30" x 95") of 100 percent Polyester with
cotton edges for tucking under a mattress. You state in your
letter that the above articles are "designed for chronically
incontinent adults in private homes, nursing homes and hospitals".
Chapter 1 to 97 classifications were previously given for the
diaper liner and the bloomers in NY Ruling Letter 832135 dated
October 12, 1988.
The applicable subheading for the waterproof draw sheet will
be 6304.91.0040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other furnishings knitted or crocheted
of man-made fibers. The rate of duty will be 11.5 percent.
The adult diaper liner, the waterproof bloomers and the
waterproof draw sheet are 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, HTS. All applicable
entry requirements must be met including the filing of form ITA-
362 P.
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