CLA-2-61:S:N:N5:354 883811
Ms. Susan A. Schreter
Caring Products International Inc
315 East 86th Street
Suite 3PE
New York, NY 10028
RE: The tariff classification of incontinent panties from Canada.
Dear Ms. Schreter:
In your letter dated March 16, 1993, you requested a tariff
classification ruling.
The submitted sample is a pair of 100 percent cotton women's
panties.
The item features an exposed elasticized waist and elasticized leg
openings. A coated nylon channel pouch holds either a reusable or
disposable pad.
In your request, you have stated that HRL 085691 holds that an
incontinent pant was classified as 9817.00.9600, HTS. That sample
is a brief with an outer shell of knit polyester fabric with a
green vinyl covering and features a liner and an interlining. The
brief is secured for wear by metal snaps which can be adjusted for
fit. When fitted and worn properly the outer shell fabric prevents
leakage. This garment is used by persons suffering from a
permanent or chronic impairment, as opposed to an acute or
transitory impairment.
In contrast, while the instant garment does provide some leak
protection when used with a pad, the instant garment appears to be
of the type used for postpartum or postoperative therapy and
relatively mild incontinence problems. The sample is not similar
to the heavy multi-layered brief described above and appears not
suited for chronically or permanent incontinent individuals.
The applicable subheading for the brief will be 6108.21.0010,
Harmonized Tariff Schedule of the United States (HTS), which
provides for Women's or girls' slip, petticoats, briefs,
panties,... and similar articles, knitted or crocheted: briefs and
panties: of cotton, women's. The duty rate will be 8.1 percent ad
valorem.
Goods classifiable under subheading 6108.21.0010, HTS, which
have originated in the territory of Canada, will be entitled to a
4 percent ad valorem rate of duty under the United States-Canada
Free Trade Agreement (FTA) upon compliance with all applicable
regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport