CLA-2-:RR:NC:TA:354
Mr. Nicholas D’Andrea
Delmar International Inc.
147-55 175th Street
NY, NY 11434
RE: The tariff classification of undergarments from Bangladesh.
Dear Mr. D’Andrea:
In your letter dated February 19, 2009, you requested a tariff classification ruling, on behalf of your client, Care Apparel Industries. The samples submitted will be returned.
You have submitted two styles of undergarments which you state are specially designed to accommodate the special needs of physically handicapped persons with chronic disabilities. The undergarments are not offered for sale to the general public but, rather through specialized channels of trade servicing nursing homes, hospitals, chronic care facilities, care givers, physical therapists and the like.
Style 6255 “Men’s Reusable Incontinence Brief” is a man’s underwear brief designed for individuals with moderate to heavy bladder incontinence and is constructed of 100% cotton knit fabric. The undergarment features two front center panels, the larger panel making up the entire crotch portion is of two-ply construction and partially overlaps the top panel to create an opening. The two-ply constructed elongated front center panel contains a breathable visible waterproof reinforced vinyl barrier on the inner surface, as well as a triple layer of specially engineered sewn-in absorbency pads that grabs and locks in fluids. The five-panel garment also features an exposed elastic waistband measuring approximately one-inch wide, self fabric capping along the elasticized leg openings and on a portion of the front center panels, side seams, and moisture wicking properties.
Style 2310 “A Snap Front Comfort Bra” is a woman’s crop-styled top brassiere constructed of 95% cotton and 5% spandex knit fabric. The undergarment has two-ply construction on the front two panels. The undergarment features a scooped front and back neckline, elasticized self fabric capping on the armholes and the front and back neckline, a fabric covered elasticized bottom band measuring approximately one inch wide, a four snap opening at the center of the bust, and shoulder straps measuring approximately one and a half inches wide.
The applicable subheading for style 6255 “Men’s Reusable Incontinence Brief” will be 6114.20.0055, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted: of cotton: other: men’s or boys’. The duty rate will be 7.1% ad valorem.
Regarding your claim of a secondary classification HTSUS 9817.00.96:
a. The sample 6255 is similar to other reusable, washable briefs for adults with incontinence which have been ruled to be classifiable in 9817.00.96, e.g., Headquarters Ruling Letter 557529 issued on 3-8-94, which revoked New York Ruling Letter 883811 issued on 4-16-93.
b. The sample 2310 appears to be very similar, for example, to the Snap-Front Leisure Bra, item 042310, which is “Designed for ease in dressing” and “Ideal for post surgery,” as currently advertised to the public on both www.amerimark.com and www.beautyboutique.com. In a related area, HRL 962702, issued on 2-22-00, ruled that mastectomy brassieres are not classifiable in 9817.00.96.
Regarding the 6255, a secondary classification will apply in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.
Regarding the 2310, we are returning your request for a ruling and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit the information described below:
a. To your knowledge, what, if any, are the substantial physical differences between the 2310 and the Snap-Front Leisure Bra, 042310?
b. Present the evidence, if any, that would establish that, for your item and items with only minor differences, the “probability of use by someone without a special need is remote,” as you state.
c. Regarding your claim that “the expense associated with purchasing” the 2310 is “such that only a person with a chronic disability would be likely to make the investment in purchasing” it, what does it cost? Are there any other expenses associated with it?
d. Present the evidence, if any, that would establish that it is relatively infrequently used by women post-surgery (which usually implies an acute or transient disability in terms of the exclusion in HTSUS Chapter 98, Subchapter 17, US Note 4-b-i.)
Also include a statement as to whether classification advice has been sought from a Customs officer; and if so, from whom, and what advice was rendered, if any.
If you decide to resubmit your request in regard to the 9817.00.96 status of the 2310, please include all of the material that we have returned to you and mail your request to U.S. Customs and Border Protection, Customs Information Exchange, 10th Floor, One Penn Plaza, New York, NY 10119, attn: Binding Rulings Section.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 classification in 9817.00.96 of these items, contact National Import Specialist J. Sheridan at 646-733-3012; contact National Import Specialist Kenneth Reidlinger regarding the classification in 6113.00.9074 at 646-733-3053 and National Import Specialist Deborah Marinucci regarding the classification of the brassieres and any other questions in reference to the ruling at 646-733-3054.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division