The tariff classification of incontinence articles fromCanada

NY 873246 May 1, 1992 CLA-2-98:S:N:N1:119 873246 CATEGORY: Classification TARIFF NO.: 6307.90.9480; 9817.00.9600 Ms. Lynn Burrows Women's Choice P.O. Box 245 Gabriola, B.C. Canada V0R 1X0 RE: The tariff classification of incontinence articles from Canada Dear Ms. Burrows: In your letter dated March 29, 1992 you requested a tariff classification ruling. The articles to be imported are an Incontinence Garment (adult diaper) and a Superpad. The Incontinence Garment is an adult diaper made of two layers of 100 percent cotton fleece, two additional layers of fleece in the crotch area for maximum containment and a full waterproof nylon backing. It has a woven elastic at the waist and Velcro fastening tabs. The adult diaper is a durable product that appears to be designed for chronic incontinence which we consider to be a disability under the Nairobi protocol. The Superpad is 21 inches long, 8 inches wide at one end and 5 1/2 inches at the other. It is made of four graduated layers of 100 percent cotton fleece and a waterproof nylon backing. It has Velcro strips at both ends to fasten into underwear. This type of pad is used in cases of post-partum incontinence or for other temporary or light incontinence problems. Articles for acute or transient disability are not covered by the Nairobi protocol. The applicable subheading for the Incontinence Garment (adult diaper) will be 9817.00.9600, 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. The duty rate will be free. The applicable subheading for the Superpad will be 6307.90.9480, HTS, which provides for other made up articles, including dress patterns... other. The rate of duty will be 7 percent. Goods classifiable under subheading 6307.90.9480, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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