CLA-2 CO:R:C:T 088279 CC
Ms. Dody Trombley
F.W. Meyers & Co., Inc.
33 West Service, P.O. Box 188
Champlain, NY 12919
RE: Classification of incontinent care products: reusable adult
diapers and bed pads; classifiable under subheading
9817.00.9600
Dear Ms. Trombley:
This letter is in response to your request, on behalf of
W. Laframbiose, Ltd., for classification of reusable adult
diapers and bed pads. Samples were submitted for examination.
FACTS:
One of the submitted bed pads has a top layer made of 100
woven cotton fabric, a middle filler made of a felt composed of a
blend of 60 percent polyester and 40 percent viscose fabric with
a light application of latex 25 gr/m, and a bottom layer made of
warp knit vinyl fabric with a backing of 100 percent polyester
tricot. It measures approximately 23 inches by 32 inches.
The other bed pad has the top layer of 100 percent cotton
fabric. In the center is sewn a square of fabric, measuring
approximately 11 inches by 23 inches, containing the middle
filler and bottom layer, made of the same materials as listed
above. This entire bed pad measures approximately 29 inches by
33 inches.
The adult diaper has a top layer of 100 percent cotton
fabric and adjustable snaps. In the center is sewn a square of
fabric, measuring approximately 11 inches by 23 inches,
containing the middle filler and bottom layer.
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 ruled 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