Classification of incontinent care products: reusable adult diapers, underwear liners, and bed pads; classifiable under subheading 9817.00.9600

HQ 088761 March 5, 1991 CLA-2 CO:R:C:T 088761 CC CATEGORY: Classification TARIFF NO.: 9817.00.9600 Ms. Sandy Morgan Morgan Diaper Services R.R. 1 St. Andrews N.B. Canada E0G 2X0 RE: Classification of incontinent care products: reusable adult diapers, underwear liners, and bed pads; classifiable under subheading 9817.00.9600 Dear Ms. Morgan: This letter is in response to your request for classification of reusable adult diapers, underwear liners, and bed pads. Samples were submitted for examination. FACTS: You have submitted three samples for examination: a bed pad, an underwear liner, and an adult diaper. For all of these articles, the outershell is made of a blend of 75 percent polyester and 25 percent nylon knit fabric bonded to 100 percent nylon poly vinyl. The filler is a felt-like material made of a blend of 60 percent polyester and 40 percent rayon fabric. The bed pad measures approximately 24 inches by 34 inches. The adult diaper measures approximately 30 inches in diameter at the waist and has adjustable snaps. The liner measures approximately 13 inches wide by 17 inches long. It is assumed for the purposes of this ruling that the samples in question are designed for the care or benefit of persons suffering from incontinence. ISSUE: Whether the submitted samples are classifiable as articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons under subheading 9817.00.96 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Subheading 9817.00.9600, HTSUSA, provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, other. U.S. Note 4 to Subchapter XVII provides the following: (a) For purposes of subheadings 9817.00.92, 9817.00.94 and 9817.00.96, the term "blind or other physically or mentally handicapped persons" includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover -- (i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or (iv) medicine or drugs. The submitted articles are incontinent care products. We have previously ruled that a person suffering from chronic incontinence is physically handicapped as that term is defined in U.S. Note 4(a) to Subchapter XVII. The submitted merchandise is durable and well constructed. It is designed for repeated use over a long period of time, as opposed to disposable incontinent care products, which have limited use. Therefore, we believe that the submitted merchandise is designed for those who have permanent or chronic incontinence. In addition, we have previously that similar merchandise is classifiable under subheading 9817.00.96. (See, e.g., Headquarters Ruling Letter (HRL) 085574, dated April 18, 1990, and HRL 085092, dated May 10, 1990.) Therefore the submitted merchandise is classifiable under subheading 9817.00.9600, HTSUSA. HOLDING: The submitted merchandise is classified under subheading 9817.00.9600, HTSUSA, which provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, other. Articles classifiable under this subheading are free of duty. Sincerely, John Durant, Director Commercial Rulings Division