CLA-2-61:RR:NC:TA:354 C86516
Mr. Frederick G. King
Intellitecs International, Ltd.
P.O. Box 371805
Cincinnati, Ohio 45222-1805
RE: The tariff classification of reusable incontinent briefs
from Costa Rica.
Dear Mr. King:
In your letters dated January 30 and March 24, 1998 you
requested a tariff classification ruling.
The submitted sample is a pair of knitted 100% cotton men's
reusable incontinence briefs. The product style numbers are
759955335186, 759955335209, and 759955335223 for size medium,
large and x-large respectively. The briefs have a 52% cotton
48% polyester fabric sewn-in crotch pad inside a polyester sateen
pouch which is designed to hold a disposable pad.
You have indicated that the briefs will be cut and sewn in
Costa Rica using components that are shipped from the United
States. Additionally, your letter states that a U.S.
manufactured disposable pad will be imported along with the
briefs in the same box. Please note that the cost or value of
the components and the disposable pad will represent an assist
under Section 402 of the Tariff Act (TA). The term "assist" is
defined as that which is supplied directly or indirectly by the
buyer of imported merchandise, and free of charge or at reduced
cost, for use in connection with the sale of the merchandise for
export to the U.S. under 19 U.S.C. 1401a(h)(1)(A). There are
four categories of assists; but only the first, encompassing
"materials, components, parts and similar items incorporated in
the imported merchandise," is potentially relevant to the instant
situation. As an assist, the value of the components and the
disposable pad would be added to the processing costs before the
ad valorem rate of duty is applied pursuant to Section 402, TA.
Additionally, please note that the value of any assist will
include transportation costs to the place of production. See,
Section 152.103(d), Customs Regulations (19 CFR 152.103(d)).
The applicable subheading for the briefs will be
6107.11.0010, Harmonized Tariff Schedule of the United States
(HTS), which provides for 6107.11.0010, Harmonized Tariff
Schedule of the United States (HTS), which provides for Men's or
boys' underpants, briefs, nightshirts, pajamas, bathrobes,
dressing gowns and similar articles: underpants and briefs: of
cotton . . . men's. The duty rate will be 7.7 percent ad
valorem.
The incontinent 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,
Robert B. Swierupski
Director,
National Commodity
Specialist Division