CLA-2-63:RR:NC:N3:349
Scott Janicola
Comfort Care Textiles
366 Veterans Memorial Highway – Ste. 4
Commack, NY 11725
RE: The tariff classification of reusable incontinent under pad and absorbent sheeting from Mexico
Dear Mr. Janicola:
In your letter dated June 2, 2008 you requested a classification ruling.
The submitted samples are a reusable incontinent under pad and absorbent sheeting. The pad is comprised of three layers. The top layer of the pad will be made from a woven fabric of either 100 percent cotton, 80 percent cotton and 20 percent polyester, 50 percent cotton and 50 percent polyester or 100 percent polyester. The middle layer is made from polyester and a rayon non-woven fabric. Quilt stitching extends through the top and middle layers. The bottom layer is made from a knit fabric coated with polyvinyl chloride (PVC). The edges are finished with an overlock stitch. The absorbent sheeting is made from 100 percent cotton and butyl rubber. The edges of the sheeting are not finished. In your letter, you indicate that the pad and sheeting are designed to be used by incontinent persons in chronic care facilities.
The applicable subheading for the under pad for all listed fiber contents will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The general duty rate will be 9.3 percent ad valorem.
The applicable subheading for the absorbent sheeting will be 5906.99.1000, HTSUS, which provides for rubberized textile fabrics, other those of heading 5902: other: other: of cotton. The general duty rate will be 2.7 percent ad valorem.
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/.
The incontinent under pad falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
Regarding your claim of duty free treatment under HTSUS 9817.00.96, your samples are flat, waterproof pieces that are designed for those with incontinence. Since they are comparable in size to those in Headquarters Ruling Letter 085094, 5-10-90, we will likewise assume that they will be for the use of adults, not very young children.
On that basis a secondary classification will apply for these two items 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 (if 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 quota, visa, or restricted merchandise requirements.
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 J. 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