The tariff classification of Incontinence Products from Canada

NY 897685 June 10, 1994 CLA-2-98:S:N:N3:119 897685 CATEGORY: Classification TARIFF NO.: 9817.00.96 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 ruling on the eligibility of certain incontinence products for free entry under the Nairobi Protocol. The request is being made on behalf of Babykins Products, Richmond, B.C., Canada. A ruling on the Chapter 1-97 classifications of these articles was issued on October 12, 1988 (NY 832135). These classification numbers must also be reported at time of entry. The articles to be imported are adult diapers. Five samples have been submitted. A description of these samples follows. Style 10100 is a flat pre-folded diaper made of 100 percent cotton flannelette with six layers in the center area for absorbency. Style 10500 is a diaper with Velcro closure and elastic legs. It is made of 100 percent cotton flannelette and also has six layers around the center for absorbency. Style 10700 is a pull-on diaper with elastic leg and waist bindings. It is made of 100 percent cotton flannelette with heavy Poly/Rayon padding around the center. Style 10800 is a double protection diaper with elastic leg and waist bindings and Velcro closure. It has a 100 percent Nylon waterproof barrier, flannelette lining and an additional thick Poly/Rayon liner. Style 10900 is a pull-on diaper with Lycra leg and waist bindings. It has a 100 percent Nylon waterproof barrier with cotton flannelette lining and heavy Poly/Rayon center padding. Based on the material and construction of these five samples, we believe they are intended for the chronically incontinent. They are therefore eligible for free entry under subheading 9817.00.96, 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. 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