Barrier pad classifiable as article specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons
Issued August 30, 1990 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.00.9600
Headings: 9817
GRI rules applied: GRI 1
Product description
The merchandise at issue consists of a barrier pad. The measurements of the barrier pad were not specified. The pad is quilted and consists of five layers of material, 100 percent knit polyester, vinyl, polyester felt, polyester wadding and 50 percent polyester/50 percent cotton knit fabric. The pads will be manufactured in and imported from Canada. According to your letter, the estimated production costs are Can$ 4.33. The pads will be sold to health care laundries, nursing homes and chronic care institutions. The importer will also provide a rental laundry service to nursing homes and chronic care institutions. In your letter you state that you believe that the barrier pad is classifiable under subheading 9817.00.9600, HTSUSA, as merchandise specifically designed for use by handicapped persons. - 2 -
CBP rationale
Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Subheading 9817.00.9600, HTSUSA, provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, other. Note 4(a), Chapter 98, states that the term "blind or other physically or mentally handicapped persons" includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. Therefore, according to Note 4, articles classifiable in this subheading must: 1) be designed for use by persons who are physically or mentally impaired; 2) the impairment must limit a major life activity; and, 3) the impairment must be chronic or permanent. Customs has previously determined that permanent or chronic incontinence is an impairment within the meaning of this chapter note. (See Headquarters Ruling Letter (HRL) 085092, dated May 10, 1990 and HRL 085094, dated May 10, 1990.) In order to be classifiable under subheading 9817.00.9600, HTSUSA, the item in question must also be used for treatment of a chronic or permanent condition. The barrier pad is designed for repeated wear and, unlike many other incontinence care products, is not disposable. According to your submission, the barrier pad has an approximate useful life in excess of 100 washings. It will be used in nursing homes and chronic care institutions. It is reasonable to assume that these facilities would have a significant number of patients who suffer from chronic or permanent incontinence. It is therefore Customs opinion that this article meets the requirements of Note 4 and is classifiable under subheading 9817.00.9600, HTSUSA. - 3 -
Full text
HQ 087337 August 30, 1990 CLA-2 CO:R:C:G DRR 087337 CATEGORY: Classification TARIFF NO.: 9817.00.9600, HTSUSA; barrier pad Ms. Ann Williams A.N. Deringer 30 West Service Road Champlain, New York 12919-9703 Re: Barrier pad classifiable as article specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons Dear Ms. Williams: This is in reference to your letter dated May 30, 1990, on behalf of Scotwell International, Inc., requesting the classification of a barrier pad under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The merchandise at issue consists of a barrier pad. The measurements of the barrier pad were not specified. The pad is quilted and consists of five layers of material, 100 percent knit polyester, vinyl, polyester felt, polyester wadding and 50 percent polyester/50 percent cotton knit fabric. The pads will be manufactured in and imported from Canada. According to your letter, the estimated production costs are Can$ 4.33. The pads will be sold to health care laundries, nursing homes and chronic care institutions. The importer will also provide a rental laundry service to nursing homes and chronic care institutions. In your letter you state that you believe that the barrier pad is classifiable under subheading 9817.00.9600, HTSUSA, as merchandise specifically designed for use by handicapped persons. - 2 - ISSUE: What is the proper classification of the merchandise at issue? LAW AND ANALYSIS: Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Subheading 9817.00.9600, HTSUSA, provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, other. Note 4(a), Chapter 98, states that the term "blind or other physically or mentally handicapped persons" includes any person suffering from a permanent or chronic physical or mental impairment which substantially limits one or more major life activities, such as caring for oneself, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. Therefore, according to Note 4, articles classifiable in this subheading must: 1) be designed for use by persons who are physically or mentally impaired; 2) the impairment must limit a major life activity; and, 3) the impairment must be chronic or permanent. Customs has previously determined that permanent or chronic incontinence is an impairment within the meaning of this chapter note. (See Headquarters Ruling Letter (HRL) 085092, dated May 10, 1990 and HRL 085094, dated May 10, 1990.) In order to be classifiable under subheading 9817.00.9600, HTSUSA, the item in question must also be used for treatment of a chronic or permanent condition. The barrier pad is designed for repeated wear and, unlike many other incontinence care products, is not disposable. According to your submission, the barrier pad has an approximate useful life in excess of 100 washings. It will be used in nursing homes and chronic care institutions. It is reasonable to assume that these facilities would have a significant number of patients who suffer from chronic or permanent incontinence. It is therefore Customs opinion that this article meets the requirements of Note 4 and is classifiable under subheading 9817.00.9600, HTSUSA. - 3 - HOLDING: The barrier pad in question is classified under subheading 9817.00.9600, HTSUSA, as an article specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, other, and is duty free. Sincerely, John Durant, Director Commercial Rulings Division 6cc: A.D., NY Seaport DRRimmer library/lw name: 087337
Ruling history
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