The tariff classification of a garment designed for disabled individuals from Canada

N237688 February 22, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070, 9817.0096 Mr. Jason Ford Dominion Customs Consultants Inc. 1595 16th Avenue, Suite 202 Richmond Hill, Ontario Canada L4B 3N9 RE: The tariff classification of a garment designed for disabled individuals from Canada Dear Mr. Ford: In your letter dated January 15, 2013 you requested a tariff classification ruling on behalf of your client Silverts Stores. You state that the garment is designed for individuals who are able to independently dress with great difficulty and those who require caregiver assisted dressing. The submitted sample is described as a woman’s dress constructed from 96% polyester and 4% spandex knitted fabric. The garment features three quarter length hemmed sleeves; a shawl collar with a V-shaped front neckline; a large patch pocket on the right side of the waist; a full rear opening which overlaps without a means of closure; a snap closure on the rear of the collar; two snap closures on each shoulder; shoulder pads; and a straight hemmed garment bottom. The garment reaches to below the knee area. The garment will be imported in women’s sizes S-XL under part # 20070 and women’s sizes 2XL-3XL under part # 20071. Though described as a dress the open back precludes classification as a dress under 6104, HTS. We are returning your sample. The applicable subheading will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted, of man-made fibers: other, other, women’s or girls’. The rate of duty will be 14.9% ad valorem. Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for this item, listed under Adaptive Articles in the catalog pages you submitted, HTSUS Chapter 98, Subchapter 17, U.S. Note 4-a includes caring for one’s self as a major life activity. In general, New York Ruling Letters A86954, dated September 5, 1996, and B80230, dated December 26, 1996, applied 9817.00.96, HTSUS, to various adult garments with multiple snaps down the back, along the sides of the leg, etc., on the basis that they were consistent with the wearer needing assistance in dressing and not likely worn otherwise. HTSUS Chapter 98, Subchapter 17, U.S. Note 4-b-i excludes articles for acute or transient disability. However, those who need assistance dressing, etc., while, for example, in an acute care hospital, are quite unlikely to wear these or similar items, as distinguished from the patient hospital gowns which Headquarters Ruling Letter 559916, dated May 8, 1997, ruled were not classified in 9817.00.96, HTSUS. On that basis, if claimed, a secondary classification will apply for this garment in 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 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 specifically regarding the classification in 9817.00.96 of this garment, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at (646) 733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division