CLA-2-63:RR:NC:TA:349 I87463
Ms. Barbara Clausen
FedEx Trade Networks
205 West Service Road
Champlain, NY 12919
RE: The tariff classification of waterproof mattress covers, sheets and underpads from China.
Dear Ms. Clausen:
In your letter dated October 18, 2002 you requested a classification ruling on behalf of Priva, Inc.
The instant samples are mattress covers, sheets and underpads. The first item, identified as a SNUG ‘ DRY® mattress cover (NB2852170), consists of a fitted crib mattress cover measuring 28 x 52 inches. It is constructed from a brushed woven cotton fabric (flannel) that has been laminated on one side with a layer of rubber to make it waterproof. Sewn around the perimeter is a woven cotton fabric having an elasticized band, which will facilitate its placement around a mattress. This cover will be available in other bedding sizes.
The second item, identified as SNUG ‘ DRY® versa-sheets labeled style (BA3636174), consists of a sheet made of the same fabric as the above mattress cover. The sheet measures 36 x 36 inches. It will also be available in 36 x 54 and 36 x72 inch sizes. The sheet is not hemmed or further worked (not made up).
The third item, identified as SNUG ‘ DRY® versa-sheets labeled style (BB3654184), consists of a sheet made from a rubberized textile fabric. Specifically, this material consists of a visible layer of rubber that has been sandwiched between two thin layers of woven cotton flannel. The instant sheet measures 26 x 54 inches. This sheet is not hemmed or further worked (not made up).
The fourth item is identified as SNUG ‘ DRY® super sheets reusable underpads with tuck-in flaps, labeled style (TC3636STW). The pad is made from a brushed woven cotton fabric (flannel) that had been laminated on one side with a layer of rubber to make it waterproof. Two sides of the pad are finished with an overlock stitch. The other two sides feature tuck-in side panels made from woven fabric.
The fifth item is identified as SNUG ‘ DRY® super sheets reusable underpads with tuck-in flaps, labeled style (TD3636DTW). The pad is made from a rubberized textile fabric. Specifically, this material consists of a visible layer of rubber that has been sandwiched between two thin layers of woven cotton flannel. The edges are finished in the same manner as the previous pad. As requested the samples are being returned.
The applicable subheading for the mattress cover (NB2852170) will be 6302.31.7050, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen and toilet linen … of cotton, napped. The duty rate will be 4.6 percent ad valorem.
The applicable subheading for the versa sheets (BA3636174 and BB3654184), will be 5906.99.1000, HTS, which provides for rubberized textile fabrics, other than knitted or crocheted, … of cotton. The duty rate will be 3.2 percent ad valorem.
The applicable subheading for the underpads (TC3636STW and TD3636DTW), will
6304.92.0000, HTS, which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.5 percent ad valorem.
The mattress cover falls within textile category designation 362. The underpads fall within textile category designation 369. Based upon international textile trade agreements products of China in category designation 362 are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
Regarding your claim for a secondary classification in HTS 9817.00.96, we note that all your retail packaging states that each item is ideal for bed wetting, maternity, and general hygienic use. Maternity is obviously a temporary “disability,” but you have supplied evidence that you do market to Health Care Facilities, and Customs has previously taken the position that reusable incontinence bedding for adult is presumed to be used primarily by those with chronic, not temporary, incontinence.
NB2852170 is stated to be for cribs and the sizing is consistent with that. Since incontinence is a developmental stage for infants and small children, they cannot be considered to be physically handicapped persons suffering from a permanent or chronic physical impairment as required by U.S. Note 4-a to HTS Chapter 98, Subchapter 17. We see no way to distinguish in terms of incontinence between items usable for healthy infants and for those with medical conditions. Therefore, a secondary classification will not apply for this item in HTS 9817.00.96.
The other four samples will be or can be used on beds for adults. On that basis a secondary classification will apply for those four in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the physically or mentally handicapped, free of duty, 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 a secondary classification in HTS 9817.00.96 has no effect on quota/visa requirements, just the payment of duty and fees.
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 classification in 9817.00.96 of this item, contact National Import Specialist Jim Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division