The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an adult incontinent brief from Canada.

NY 894002 February 18, 1994 CLA-2-62,98:S:N:N5:353 894002 CATEGORY: Classification TARIFF NO.: 6210.10.4040, 9817.00.96 Mr. Doug Kemp Tex-Pro Western Limited 1221 Franklin Street Vancouver, B.C. V6A 1J8 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an adult incontinent brief from Canada. Dear Mr. Kemp: In your letter dated January 11, 1994, received in our office on January 19, 1994, you requested a ruling on the status of a adult incontinent brief wrap from Canada under the NAFTA. A sample brief, identified as Item Number 3, was submitted with your request. The brief is constructed with elasticized leg openings and rear waist and has a fold-down front panel that is secured to the wearer by means of wrap-a-around wings that attach to the front panel with hook and loop closures. It also features an inner channel in the crotch area designed to accommodate a disposable pad. The outer shell material is said to be made of 100% extruded polypropylene and appears to be of non-woven construction. It is manufactured in the United States. The thread, elastic and hook and loop closures are manufactured in Canada. The applicable tariff provision for the adult incontinent brief will be 6210.10.4040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for garments, made up of fabrics of heading 5603, 5903, 5906, or 5907: of fabrics of heading 5602 or 5603: other, other: other: other. The general rate of duty will be 17 percent ad valorem. The adult incontinent brief, being wholly obtained or produced entirely in the territory of Canada, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 6.8 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The adult incontinent brief wrap is 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, HTSUSA. All applicable entry requirements must be met including the filing of form ITA-363P. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). 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. This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. Sincerely, Jean F. Maguire Area Director New York Seaport