The tariff classification of adult diapers from China

NY G80492 August 16, 2000 CLA-2-62:RR:NC:3:353 G80492 CATEGORY: Classification TARIFF NO.: 6211.42.0081 Ms. Linda Hamanaka Ken Hamanaka Co., Inc. 5777 West Century Blvd. Los Angeles, CA 90045 RE: The tariff classification of adult diapers from China Dear Ms. Hamanaka: In your letter dated July 27, 2000, on behalf of Primex China Group, Inc., you requested a classification ruling. The submitted sample is an adult diaper composed of an outer shell of woven 100% cotton fabric with a lining made of 100% knitted polyester with a polyvinyl chloride coating. There is an interlining soaker that is a 100% polyester pad. The garment has an elastic snap closure at the leg openings and back. The applicable subheading for the adult diaper will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTS), which provides for “Track suits, ski-suits and swimwear; other garments: Other garments, women’s or girls’: Of cotton: Other.” The duty rate will be 8.3% ad valorem. The adult diaper falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The adult diaper is eligible for free entry under the provision for articles specially designed or adapted for the use of benefit of the blind or other physically or mentally handicapped persons...other, in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P. Please note that while the article is not subject to the assessment of duty, this does not remove it from visa/quota requirements. 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 ruling, contact National Import Specialist Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division