CLA-2 CO:R:C:G 085007 jlj 842547
Ms. Ann Williams
A. N. Deringer Inc.
30 West Service Road
Champlain, New York 12919 - 9703
RE: Adult bib and adult diaper
Dear Ms. Williams:
You requested tariff classifications under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for an
adult bib and an adult diaper manufactured in Canada by your
client, Textiles Absorb-Plus, Inc., of Quebec, Canada. You
submitted descriptive literature and samples of both items.
You suggest classification as articles specially designed or
adapted for the use or benefit of physically or mentally
handicapped persons other than the blind, in subheading
9817.00.96, HTSUSA.
FACTS:
The adult bib, style 7006, is made of a front layer of 100
percent cotton terry cloth, a middle layer of vinyl, and a back
layer of 100 percent woven polyester.
ISSUE:
Are the adult diaper and adult bib eligible for
classification as articles specially designed or adapted for
the use or benefit of physically or mentally handicapped
persons other than the blind in subheading 9817.00.96, HTSUSA?
-2-
LAW AND ANALYSIS:
Presidential Proclamation 5978 of May 12, l989, provided
for certain duty-free provisions in the HTSUSA which gave
effect to the Nairobi Protocol (S. Treaty Doc. 97-2).
Subheading 9817.00.96, HTSUSA, was one of these provisions. It
provides for other articles specially designed or adapted for
the use or benefit of physically or mentally handicapped
persons other than the blind.
You argue that the instant merhandise is specially
designed for use by handicapped people who are unable to care
for themselves. You do not identify any special design
features.
Your client's president argues that incontinence is a
problem for a great majority of mentally handicapped,
physically handicapped and old age patients. He adds that
incontinent patients will also require bibs to protect
themselves when drinking liquids or eating, because they have
poor stability. He concludes that the products are used only
by mentally or physically handicapped people or by old people.
Incontinent people are unable to control their bodily
functions. While the adult diapers would help incontinent
people, we see no absolute correlation between being mentally
or physically handicapped and being incontinent. It is quite
possible to be incontinent and to be healthy in every other
way. Incontinence in and of itelf is not a physical handicap;
therefore, classification in subheading 9817.00.96, HTSUSA,
must be denied for the adult diaper inasmuch as it is neither
specially designed nor adapted for handicapped people.
We find the same difficulty with the adult bib. While
some mentally and physically handicapped people may need such
bibs because they are unable to feed themselves, other people
who are only incapacitated temporarily (such as patients with
broken arms) may also need such bibs. We find no evidence that
the adult bib is specially designed or adapted for the use or
benefit of physically or mentally handicapped persons;
therefore, classification in subheading 9817.00.96, HTSUSA,
must be denied for the adult bib.
-3-
The adult bib is classifiable under the provision for
other made up clothing acccesories, knitted or crocheted: other
accessories: of cotton, in subheading 6117.80.0010, HTSUSA,
dutiable at the rate of 15.5 percent ad valorem. Articles
classified in this subheading are subject to textile category
359. Articles originating in Canada and classified in this
subheading are eligible for a duty rate of 13.9 percent ad
valorem under the United States-Canada Free Trade Agreement
(CFTA) if all applicable regulations are met.
The adult diaper is classifiable under the provision for
other garments: other garments, women's or girls': of cotton:
other, in subheading 6211.42.0080, HTSUSA, dutiable at the rate
of 8.6 percent ad valorem. Articles classified in this
subheading are subject to textile category 359. Articles
originating in Canada and classified in this subheading are
eligible for a duty rate of 7.7 percent ad valorem under the
CFTA if all applicable regulations are met.
HOLDING:
Neither the adult diaper nor the adult bib is eligible for
classification in subheading 9817.00.96, HTSUSA. The adult bib
is classified in subheading 6117.80.0010, HTSUSA. The adult
diaper is classified in subheading 6211.42.0080, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., N.Y. Seaport (NIS-353)
1cc: P.D., Champlain, N.Y.
1cc: P D.,Norton, Vermont
1 cc: CITA
jones lib/typed peh
085007jlj