The tariff classification of an adult brief, pant and diaper from Mexico.

N035737 August 28, 2008 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6113.00.9086, 6211.42.0081, 6211.43.0091, 9817.00.96 Mr. Scott Janicola Comfort Care Textiles 366 Veterans Memorial Highway – Ste. 4 Commack, New York 11725 RE: The tariff classification of an adult brief, pant and diaper from Mexico. Dear Mr. Janicola: In your letter dated August 12, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples are Item Nos. 2005MED Care-for Brief, 855MED Sani-pant Lite, and M21-53035-ST Diaper. Item No. 2005MED Care-for Brief is an adult pull-on incontinent brief constructed of a top layer of knit 100% polyester fabric with a visible plastic coating on the inner surface, a middle layer soaker of nonwoven polyester and rayon, and a bottom layer of waterproof knit polyvinylchloride fabric. The brief features cotton elastic waist and leg bands. Item No. 855MED Sani-pant Lite is an adult pull-on incontinent panty constructed of knit 100% polyester fabric with a visible plastic coating on the inner surface. The panty features cotton elastic waist and leg bands. Item No. M21-53035-ST Diaper is an adult diaper that is secured by snaps. It is constructed of either woven 100% cotton fabric, woven 80% cotton/20% polyester fabric, or woven 100% polyester fabric; the diaper features a soaker of nonwoven polyester and rayon with a PVC barrier. The applicable subheading for the Item Nos. 2005MED Care-for Brief, 855MED Sani-pant Lite will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTSUS), which provides for garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: other, other: other: woman’s or girls’. The duty rate will be 7.1% ad valorem. The textile category designation is 659. The applicable subheading for the Item No. M21-53035-ST Diaper, constructed of woven 100% cotton fabric or woven 80% cotton/20% polyester fabric, will be 6211.42.0081, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of cotton, other. The rate of duty will be 8.1% ad valorem. The textile category designation is 359. The applicable subheading for the Item No. M21-53035-ST Diaper, constructed of woven 100% polyester fabric, will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTSUS), which provides for track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: of man-made fibers: other. The rate of duty will be 16%. The textile category designation in 659. 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/. Regarding your claim of a secondary classification under HTSUS 9817.00.96, your information and samples support your claim that these items have significant special features (especially the plastic coatings/barriers) for the use of adults with incontinence and are designed to be washed and repeatedly re-used. Headquarters Ruling Letter 563008 KSG, 5-20-04, in distinguishing disposable incontinence products, affirmed the CBP position that reusable underwear designed for incontinence is presumed to be likely used by those with chronic incontinence, On that basis a secondary classification will apply for these these item in HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quota, visa, or restricted merchandise 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 classification in 9817.00.96 of these items, contact National Import Specialist J. Sheridan at 646-733-3012; if you have any other questions regarding the balance of the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division