CLA-2 CO:R:C:G 085407 JLJ 842297
Ms. Ann Williams
A. N. Deringer Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Inserts for Adult Briefs
Dear Ms. Williams:
You requested a reconsideration of New York letter 842297
of July 10, 1989, on behalf of your client, Med-I-Pant Inc.
That letter held that inserts for adult briefs made in Canada
were not eligible for duty-free entry under the provision for
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, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA).
FACTS:
Five types of inserts for adult briefs are involved.
Styles 730M and 730SP, Adult Brief Inserts, are made of 90
percent cotton and 10 percent man-made textile fabric and 100
percent cotton woven fabric, respectively. Style 730M measures
approximately 19 inches long by 16 inches wide. Style 730SP
measures approximately 21 inches long by 14 inches wide. Extra
layers of woven fabric are sewn down the center length of the
articles.
Styles 711-XS, 711 and 711-T, Med-I-Liner Inserts, are
made of three layers of fabric and measure approximately 15-
3/16 inches long by 6-1/2 inches wide, 25-1/2 inches long by 8-
1/8 inches wide, and 21-13/16 inches long by 10-1/2 inches
wide, respectively. All three styles are 60 percent polyester,
30 percent vinyl and 10 percent cotton.
-2-
New York letter 842297 rejected the possibility of
classifying these articles in subheading 9817.00.96, HTSUSA,
because they had no design features dedicating them for use by
permanantly or chronically disabled people. All five inserts
were classified under the provision for other made up articles
of textile materials, other, other, other, in subheading
6307.90.9050, HTSUSA.
ISSUE:
Are the inserts for adult briefs 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?
LAW AND ANALYSIS:
Presidential Proclamation 5978 of May 12, 1989, 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 merchandise is specially
designed for use by people with incontinence and should be
classified in subheading 9817.00.96, HTSUSA.
In a brochure put out by your client entitled Med-I-Pant
In-Service Manual, the following information appears under a
section called "The Myths and Facts of Incontinence:"
* * * *
Myth-- Incontinent people are feeble and
unable to live normal lives.
Fact-- Many incontinent people are otherwise
healthy, both physically and mentally,
and lead productive, active lives.
* * * *
-3-
Myth--Incontinent people are mentally
retarded.
Fact--Because retardation is sometimes part
of the condition which causes incontinence,
there are those people who are incontinent
and are also mentally retarded. However,
many intelligent, active people are
incontinent due to physical reasons
alone. These people are business
professionals, homemakers and those active
in community affairs. Incontinence does
not mean incompetence.
Incontinent people are unable to control certain bodily
functions. While the inserts for adult briefs would help
incontinent people, we see no absolute correlation between
being mentally or physically handicapped and being incontinent.
As the brochure cited states, it is quite possible to be
incontinent and to be healthy in every other way. Incontinence
in and of itself is not a physical handicap; therefore,
classification in subheading 9817.00.96, HTSUSA, is
inappropriate for the inserts for adult briefs inasmuch as they
are neither specially designed nor adapted for handicapped
people.
All five inserts are classifiable under the provision for
other made up articles of textile materials, in subheading
6307.90.9050, HTSUSA, dutiable at the rate of 7 percent ad
valorem. Merchandise originating in Canada and classifiable in
this subheading is eligible for a 6.3 percent duty rate under
the United States-Canada Free Trade Agreement if all applicable
regulations are met.
HOLDING:
The inserts for adult briefs are not eligible for
classification in subheading 9817.00.96, HTSUSA. The inserts
are classified in subheading 6307.90.9050, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport (NIS-353-255)
1 cc: Port Dir., Champlain, N.Y.
T.jones library/peh
085407JLJ