CLA-2 CO:R:C:G 087669 DDR
Mr. Randy Jachman
Project Strategies Network, Inc.
P.O. Box 21524
Pikesville, Maryland 21208
Re: Medical bed pad classifiable as other furnishing article
Dear Mr. Jachman:
This is in reference to your undated letter received
July 19, 1990, and in further reference to your letter of
March 8, 1990, requesting the classification of medical bed
pads under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).
FACTS:
The merchandise at issue is represented by a sample of a
medical bed pad and fabric swatches. The 3-ply swatch is made
of one layer of 100 percent woven cotton, one layer of 100
percent non-woven polyester, and a third layer of vinyl. The
2-ply swatch does not have the middle layer of polyester. The
4-ply, full sized pad is made of polyethylene plastic, a paper
lining, and non-woven cotton fiber and cover, is disposable.
The pads will be manufactured in and imported from Hong Kong
and/or the People's Republic of China. According to your
second letter, the estimated production costs are $0.12 per
disposable pad and $1.25 per reusable pad. You further state
that the pads will be used in nursing homes and hospitals for
incontinent patients.
ISSUE:
What is the proper classification of the merchandise at
issue?
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LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI), 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. Note 4(a), Chapter 98, states that 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 oneself, performing manual
tasks, walking, seeing, hearing, speaking, breathing,
learning, or working.
In order to be classifiable under subheading 9817.00.9600,
HTSUSA, the item in question must also be used for treatment
of a chronic or permanent condition. The bed pads in question
do not appear to be designed for repeated, long term wear and,
like many other incontinence care products, are disposable.
Although they will be used in nursing homes and hospitals,
there is no evidence to support a finding that these products
will be used for patients who suffer from chronic or permanent
incontinence. It is therefore Customs opinion that these
articles do not meet the requirements of Note 4 and are
therefore not classifiable under subheading 9817.00.9600,
HTSUSA.
According to GRI 3(b), mixtures, composite goods
consisting of different materials or made up of different
components, and goods put up in sets for retail sale, shall
be classified as if they consisted of the material or
component which gives them their essential character. The
Explanatory Notes to the HTSUSA may be consulted for guidance
as to the correct international interpretation of the various
HTSUSA provisions. The Explanatory Notes state that "the
factor which determines essential character will vary as
between different kinds of goods. It may, for example, be
determined by the nature of the material or component, its
bulk, quantity, weight or value, or by the role of a
constituent material in relation to the use of the goods.
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In light of the fact that the bed pads are made up of
different materials, we must next determine the essential
character in order to classify the item in accordance with
GRI 3(b). Each element, i.e., each layer of cotton, polyester
or vinyl, is necessary to the design and function of the
article. Therefore, no one layer can be said to give the
combination its essential character. Accordingly,
classification of the item at issue is determined by GRI 3(c).
The bed pads are therefore classifiable under whichever
heading appears last in numerical order among those which
merit consideration. The competing applicable provisions for
the two and three layer pads are Heading 3926 and Heading
6304, HTSUSA. The competing applicable provisions for the
four layer pad are Heading 3926, Heading 4818, and Heading
6304. Subheading 6304.92.0000, HTSUSA, provides for other
furnishing articles, not knitted or crocheted, of cotton.
Subheading 6304.93.0000, HTSUSA, provides for other furnishing
articles, not knitted or crocheted, of synthetic fibers.
HOLDING:
The two and three layer medical bed pads in question are
classified under subheading 6304.92.0000, HTSUSA, as other
furnishing articles, not knitted or crocheted, of cotton, with
a duty rate of 7.2 percent ad valorem and subject to textile
visa category 369. The four layer medical bed pad in question
is classified under subheading 6304.93.0000, HTSUSA, as other
furnishing articles, not knitted or crocheted, of synthetic
fibers, with a duty rate of 10.6 percent ad valorem and
subject to textile visa category 666.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicable to
textile merchandise, the importer should contact the local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
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changes, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local
Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., NY Seaport
DRRimmer library/lw
name: 087337