The tariff classification of a therapeutic activity apron and lap cover

N233613 October 4, 2012 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.00.96 Angela M. Santos Grunfeld, Desiderio, Lebowitz, Silverman, & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of a therapeutic activity apron and lap cover Dear Ms. Santos: In your letter dated September, 21, 2012, you requested a tariff classification ruling on behalf of your client, J.T. Posey Company, of Arcadia, California. You submitted a sample of the Activity Apron, style 7400, and a webpage printout, including a picture, of Happy Hands Overlay, style 7410, a lap cover. No country of origin was stated but the label on the apron reads, “Assembled in Mexico.” Both items are composed of a base fabric of 100% cotton denim. On this base are teaching tools for patients with a permanent disability such as decreased cognitive function: a zipper, a lace that can be tied and untied, a hook-and-loop strip, and a pocket. You state that these activities are intended to help the patient redevelop fine motor skills or provide visual or tactile stimulation. Both products are meant to be used while the patient is seated. The apron is tied around the waist; the lap cover is placed over a tray and secured with hook-and-loop fastener strips. Neither the apron nor the lap cover is designed to provide protection for the user or his/her clothing. The applicable subheading for the Activity Apron, style 7400, and the Happy Hands Overlay, style 7410, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. Regarding your claim of duty-free treatment for these items under subheading 9817.00.96, HTSUS, we agree that their purpose is similar to that for the Activity Center, which was designed to slip over a wheelchair tray, and the Activity Apron in New York Ruling Letter 807027, dated March 17, 1995. Subheading 9817.00.96, HTSUS, was applied to both of those items. Although it is often difficult to distinguish between items specially designed for those with high level dementia and/or with a physical malady resulting in very poor control of their hands and fingers as opposed to infants or young children, the apron here is clearly in an adult size and we do not find any items similar to the Happy Hands Overlay being offered for sale for infants or young children in researching various terms on the internet. On that basis a secondary classification will apply for these items in subheading 9817.00.96, HTSUS, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that the importer prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements or countervailing or dumping duties. 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The sample will be returned as you requested. 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 specifically regarding the classification of these items in subheading 9817.00.96, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding this ruling, contact National Import Specialist Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division