CLA-2 CO:R:C:T 088761 CC
Ms. Sandy Morgan
Morgan Diaper Services
R.R. 1
St. Andrews N.B. Canada E0G 2X0
RE: Classification of incontinent care products: reusable adult
diapers, underwear liners, and bed pads; classifiable under
subheading 9817.00.9600
Dear Ms. Morgan:
This letter is in response to your request for
classification of reusable adult diapers, underwear liners, and
bed pads. Samples were submitted for examination.
FACTS:
You have submitted three samples for examination: a bed pad,
an underwear liner, and an adult diaper. For all of these
articles, the outershell is made of a blend of 75 percent
polyester and 25 percent nylon knit fabric bonded to 100 percent
nylon poly vinyl. The filler is a felt-like material made of a
blend of 60 percent polyester and 40 percent rayon fabric.
The bed pad measures approximately 24 inches by 34 inches.
The adult diaper measures approximately 30 inches in diameter at
the waist and has adjustable snaps. The liner measures
approximately 13 inches wide by 17 inches long.
It is assumed for the purposes of this ruling that the
samples in question are designed for the care or benefit of
persons suffering from incontinence.
ISSUE:
Whether the submitted samples are classifiable as articles
specially designed or adapted for the use or benefit of
physically or mentally handicapped persons under subheading
9817.00.96 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Subheading 9817.00.9600, HTSUSA, provides for articles
specially designed or adapted for the use or benefit of the blind
or other physically or mentally handicapped persons, other.
U.S. Note 4 to Subchapter XVII provides the following:
(a) For purposes of subheadings 9817.00.92, 9817.00.94 and
9817.00.96, the term "blind or other physically or mentally
handicapped persons" includes any person suffering from a
permanent or chronic physical or mental impairment which
substantially limits one or more major life activities,
such as caring for one's self, performing manual tasks,
walking, seeing, hearing, speaking, breathing, learning, or
working.
(b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do
not cover --
(i) articles for acute or transient disability;
(ii) spectacles, dentures, and cosmetic articles for
individuals not substantially disabled;
(iii) therapeutic and diagnostic articles; or
(iv) medicine or drugs.
The submitted articles are incontinent care products. We
have previously ruled that a person suffering from chronic
incontinence is physically handicapped as that term is defined in
U.S. Note 4(a) to Subchapter XVII. The submitted merchandise is
durable and well constructed. It is designed for repeated use
over a long period of time, as opposed to disposable incontinent
care products, which have limited use. Therefore, we believe
that the submitted merchandise is designed for those who have
permanent or chronic incontinence. In addition, we have
previously that similar merchandise is classifiable under
subheading 9817.00.96. (See, e.g., Headquarters Ruling Letter
(HRL) 085574, dated April 18, 1990, and HRL 085092, dated May 10,
1990.) Therefore the submitted merchandise is classifiable under
subheading 9817.00.9600, HTSUSA.
HOLDING:
The submitted merchandise is classified under subheading
9817.00.9600, HTSUSA, which provides for articles specially
designed or adapted for the use or benefit of the blind or other
physically or mentally handicapped persons, other. Articles
classifiable under this subheading are free of duty.
Sincerely,
John Durant, Director
Commercial Rulings Division