CLA-2-61:RR:NC:WA:354 A89600
Mr. E. Thomas Watson
Parker, Poe, Adams & Bernstein
2500 Charlotte Plaza
Charlotte, North Carolina 28244
RE: The tariff classification of medical stretch briefs from Germany.
Dear Mr. Watson:
In your letter dated November 13, 1996, filed on behalf of MB Products Ltd., you requested a classification ruling.
You have submitted photographs and literature on five styles of medical stretch briefs. The product style numbers are self-contour/product no. 90, standard/product no. 32, classic/product no. 31, and premium/products no. 63 and 67. The briefs are constructed of a knitted mesh composed of approximately 90% polyester and 10% lycra spandex with elasticized waist and leg openings.
As per your submission, the principal application of these products is to hold disposable and reusable absorbent pads for use by adults and children afflicted with permanent or chronic incontinence problems. You have also indicated that the briefs are designed and promoted to be washed and reused.
The applicable subheading for the briefs sized for adults will be 6108.22.9020, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls slips, petticoats, briefs, panties . . . , knitted or crocheted: briefs and panties: of man-made fibers: other . . . women's. The duty rate will be 16.5 percent ad valorem.
The applicable subheading for the briefs sized for children will be 6108.22.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for Women's or girls slips, petticoats, briefs, panties . . . , knitted or crocheted: briefs and panties: of man-made fibers: other . . . girls'. The duty rate will be 16.5 percent ad valorem.
The medical stretch briefs described above are eligible for duty free treatment under the provision for articles specially designed or adapted for use or benefit of the blind or other physically or mentally handicapped persons . . . other, in subheading 9817.00.96, HTS. All applicable requirements must be met including the filing of Form ITA-362P.
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 Brian Burtnik at 212-466-5880.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division