The tariff classification of an adult bib from the Philippines.

NY M80856 March 8, 2006 CLA-2-62:RR:NC:3:353 M80856 CATEGORY: Classification TARIFF NO.: 6217.10.9530, 9817.00.96 Mr. Robert Decker Mitsubishi Logistics 11934 South La Cienega Blvd. Hawthorne, CA 90250 RE: The tariff classification of an adult bib from the Philippines. Dear Mr. Decker: In your letter dated January 30, 2006, on behalf of Taketora USA, you requested a classification ruling. The submitted sample, a Sofra Piren® Apron, is an adult bib. The adult bib is constructed of woven 100% polyester fabric, measures approximately 22” x 40”, is designed to cover the shoulders and front torso and features a hook and loop fastener at the back of the neck. You state that patients with Alzheimer’s disease use the adult bib. The applicable subheading for the Adult Bib will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories…other than those of heading 6212: accessories: other: other, of man-made fibers. The duty rate will be 14.6 percent ad valorem. This office assumes that the only significant purpose of the adult bib is to keep food and drink from soiling patient’s clothing. U.S. Customs has previously decided that reusable adult bibs are presumed to be used primarily by those whose condition is chronic, not temporary. On that basis, a secondary classification may apply for this item in HTS 9817.00.96, as articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons…other, free of duty. All applicable entry requirements must be met, including the filing with Customs at the port of entry of the U.S. Department of Commerce form ITA-362P. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division