CLA-2-62:RR:NC:N3:353 M80858
Mr. Robert Decker
Mitsubishi Logistics America Corp.
11934 South La Cienega Blvd.
Hawthorne, CA 90250
RE: The tariff classification of “Easy Care Gowns” from the Philippines.
Dear Mr. Decker
In your letter dated January 30. 2006 on behalf of Taketora, you requested a classification ruling.
The submitted sample, identified as an “Easy Care Gown” is made of woven 100% cotton fabric. You mention that other styles will be made of woven 70% cotton/30% polyester fabric and 68% cotton/32% polyester fabric. The unisex garment resembles a jumpsuit and has long sleeves, a full zipper on each side at the front and two large snaps at the neckline. The garment is designed to prevent Alzheimer’s patents from taking off their pajamas.
The applicable subheading for the “Easy Care Gown” will be 6211.42.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Track suits, ski-suits and swimwear; other garments: other garments, women’s or girls’: Of cotton: Coveralls, jumpsuits and similar apparel: other: Women’s.” The rate of duty will be 8.1% ad valorem.
You have proposed classification under 9817.00.96.
Per Headquarters Ruling Letter 559916, 5-8-97, patient gowns are not so classified. However, your item is more like a jumpsuit and instead of ties in the back, it has zippers whose ends are covered by flaps with snaps which are “mildly tricky” to open, as you state. This would clearly be inconvenient for normal use and is designed to prevent patients suffering from dementia, which affects their ability to care for themselves from removing it on their own. From a review of the internet, similar items are often referred to as “anti-stripper” suits.
Most forms of dementia are permanent or chronic.
On that basis a secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (it any), if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. Note that this classification has no effect on any quotas, visa or restricted merchandise requirements.
If you have any questions regarding the classification in 9817.00.96 of this item, or any questions regarding this ruling contact National Import Specialist J. Sheridan at 646-733-3012.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division