The tariff classification of mattress underpads from China and adult bibs from China and Pakistan

N316293 January 13, 2021 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6217.10.9510; 6304.93.0000; 9903.88.15 Ms. Donna Palermo Mid America Overseas, Inc. 11 Commerce Drive, 3rd Floor Cranford, NJ 07016 RE: The tariff classification of mattress underpads from China and adult bibs from China and Pakistan Dear Ms. Palermo: In your letter dated December 4, 2020, you requested a tariff classification ruling on behalf of your client, Manchester Mills LLC. We apologize for the delayed response caused by the COVID-19 national emergency. Samples were provided with your request and will be retained for training purposes. You submitted six samples of underpads: Styles 45466, 45469, 45470, 45468, 45465 and 45471. The pads are comprised of three layers: the top layer wicks and transfers the liquid; the middle layer absorbs the liquid and the bottom layer prevents leakage. You state the underpads are designed to be used by both handicapped and non-handicapped adults with urinary incontinence to protect the mattress and linens. You submitted two representative samples of clothing protectors (bibs) designed for adults: Styles 45427 and 45428. In your letter, you state that all of the bibs are designed for adults with chronic or temporary physical or mental impairments that interfere with the ability to feed oneself and are used to protect clothing against soiling from food and drink. In a follow up email, you indicated that the underpads and bibs will be sold at wholesale to healthcare facilities such as long term care, senior care, and assisted living facilities. Style 45466 is a reusable mattress underpad. The top layer of the pad is made from 100 percent polyester knit fabric. The middle layer is made from 65 percent polyester and 35 percent rayon nonwoven fabric. The bottom layer is made from 100 percent polyester knit fabric laminated with thermoplastic polyurethane (TPU). Quilt stitching extends through the top and middle layers. The pad measures 34 x 36 inches and is manufactured in China. Style 45469 is a reusable mattess underpad. The top layer of the pad is made from 55 percent cotton and 45 percent polyester woven fabric. The middle layer is made from 65 percent polyester and 35 percent rayon nonwoven fabric. The bottom layer is made from 100 percent polyester knit fabric laminated with vinyl. The pad measures 34 x 36 inches and is manufactured in China. Style 45470 is a reusable mattress underpad. The top layer of the pad is made from 80 percent cotton and 20 percent polyester woven fabric. The middle layer is made from 80 percent polyester and 20 percent cotton nonwoven fabric. The bottom layer is made from 100 percent polyester knit fabric laminated with vinyl. The pad measures 34 x 36 and is manufactured in China. Style 45468 is a reusable underpad designed for use with wheelchairs. The top layer of the pad is made from 80 percent cotton and 20 polyester woven fabric. The middle layer is made from 80 percent polyester and 20 percent rayon nonwoven fabric. The bottom layer is made from 100 percent polyester knit fabric laminated with vinyl. Quilt stitching extends through the top and middle layers. The pad measures 18 x 24 inches and is manufactured in China. Style 45465 is a reusable underpad. The top layer of the pad is made from 100 percent polyester knit fabric. The middle layer is made from 65 percent polyester and 35 percent rayon nonwoven fabric. The bottom layer is made from 100 percent polyester knit fabric laminated with polyurethane. The pad measures 34 x 36 inches and is manufactured in China. Style 45471 is a reusable underpad. The top layer of the pad is made from 100 percent polyester knit fabric. The middle layer is made from 65 percent polyester and 35 percent rayon nonwoven fabric. The bottom layer is made from 100 percent polyester knit fabric laminated with vinyl. The pad measures 34 x 36 inches and is manufactured in China. Style 45427 is a reusable adult bib. The adult bib is constructed from 100 percent cotton woven fabric. It measures approximately 22 inches in width by 42 inches in length. It is designed to cover the torso and is secured around the neck by a self-fabric tie. The durable bib is washable and intended for long term use. Similar bibs will be imported under Style 45426, measuring 20 inches in width and 36 inches in length; Style 45425, measuring 20 inches in width by 36 inches in length and; Style 45421, measuring 18 inches in width by 30 inches in length. Both Styles 45425 and 45421 will have a hook and loop closure at the back of the neck. Styles 45427, 45426, 45425 and 45421 are manufactured in Pakistan. Style 45428 is a reusable adult bib. The adult bib is constructed from 100 percent cotton woven fabric. It measures approximately 18 inches in width by 30 inches in length. It is designed to cover the torso and is secured around the neck with a self-fabric tie. The back of the bib features a partial polyester lining that covers the surface below the neckline. The durable bib is washable and intended for long term use. Similar bibs will imported under Style 45429 measuring 20 inches in width by 36 inches in length. Both Styles 45428 and 45429 are manufactured in China. Your ruling request included a seventh underpad, item 45467; however, additional information is needed to provide a classification ruling on this item. Our office has forwarded to you under separate cover a request for additional information. The applicable subheading for all styles of the adult bibs will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… Accessories: Other: Other, Of cotton." The duty rate will be 14.6 percent ad valorem. The applicable subheading for the underpads (styles 45466, 45469, 45470, 45468, 45465 and 45471) will be 6304.93.0000, HTSUS, which provides for “Other furnishing articles, excluding those of heading 9404: Other: Not knitted or crocheted, of synthetic fibers.” The rate of duty will be 9.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6217.10.9510, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6217.10.9510, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. You have also requested the status of this merchandise under subheading 9817.00.96, HTSUS, which provides for “Articles specially designed or adapted for the use or benefit of the bind or other physically or mentally handicapped persons;…”. Chapter 98, Subchapter XVII, U.S. Note 4(a), HTSUS, defines the terms of the subheading, “blind or other physically or mentally handicapped persons” to include “any person suffering from a permanent or chronic physical or mental impairment.” Furthermore, Chapter 98, Subcapter XVII, U.S. Note 4(b)(i) specifically excludes “articles for acute or transient disability” from subheading 9817.00.96, HTSUS. As you have stated the articles are designed to be used by both handicapped and non-handicapped adults and those with both chronic or temporary physical or mental impairments, it is our opinion that the underpads and bibs are not eligible for treatment under subheading 9817.00.96, HTSUS. 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 https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division