CLA-2-61,98:S:N:N5:353 894019
Ms. Wendy A. Larrabee
Caring Products International, Inc.
315 East 86 Street, Suite 3 PE
New York, New York 10028
RE: The tariff classification and status under the North American
Free Trade Agreement (NAFTA), of an institutional diaper from
Canada.
Dear Ms. Larrabee:
In your letter dated January 17, 1994 you requested a ruling
on the status of an institutional diaper from Canada under the
NAFTA.
A sample diaper, no size, was submitted with your request. It
is said to be for the use of bedridden or handicapped patients. It
features elasticized leg openings and rear waist and has a fold-
down front panel that is secured to the wearer by hook and loop
closures at the sides. The diaper is made of four-way stretch
knit cotton fabric that will be manufactured in Canada or the
United States. Stitched to the inner crotch of the shell of the
diaper is a channel made of 100% polyester which appears to be
coated with a plastics material. It is manufactured in the United
States. The purpose of this channel is to permit the user to
insert a disposable pad which will not be imported by Caring
Products. Ancillary thread and rubber elastic waist band will be
manufactured in either Canada or the United States. Assembly of
the product will take place in your company's factory in Vancouver,
British Columbia. All the components of the diaper are wholly
obtained or produced entirely in the territory of one or more of
the Parties, as defined in Chapter four, Article 415, NAFTA, in
this case Canada and/or the United States.
The applicable tariff provision for the institutional diaper
will be 6114.20.0060, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), which provides for other garments,
knitted or crocheted: of cotton...other: Women's or girls'. The
general rate of duty will be 11.5 percent ad valorem.
The institutional diaper, being wholly obtained or produced
entirely in the territory of one or more of the Parties as defined
in Chapter four, Article 415, NAFTA, in this case Canada and the
United States, will meet the requirements of HTSUSA General Note
12(b)(i), and will therefore be entitled to a 4.6 percent rate of
duty under the NAFTA upon compliance with all applicable laws,
regulations, and agreements.
The institutional diaper is eligible for free entry under the
provision for "articles specially designed or adapted for the use
or benefit of the blind or other physically or mentally handicapped
persons: other", in subheading 9817.00.96, HTSUSA. All applicable
entry requirements must be met including the filing of form ITA-
362P.
This ruling is being issued under the provisions of Part 181
of the Customs Regulations (19 C.F.R. 181).
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.
This ruling letter is binding only as to the party to whom it
is issued and may be relied on only by that party.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport