Classification of incontinent care products: reusable adult diapers and bed pads; classifiable under subheading 9817.00.9600

HQ 088279 March 5, 1991 CLA-2 CO:R:C:T 088279 CC CATEGORY: Classification TARIFF NO.: 9817.00.9600 Ms. Dody Trombley F.W. Meyers & Co., Inc. 33 West Service, P.O. Box 188 Champlain, NY 12919 RE: Classification of incontinent care products: reusable adult diapers and bed pads; classifiable under subheading 9817.00.9600 Dear Ms. Trombley: This letter is in response to your request, on behalf of W. Laframbiose, Ltd., for classification of reusable adult diapers and bed pads. Samples were submitted for examination. FACTS: One of the submitted bed pads has a top layer made of 100 woven cotton fabric, a middle filler made of a felt composed of a blend of 60 percent polyester and 40 percent viscose fabric with a light application of latex 25 gr/m, and a bottom layer made of warp knit vinyl fabric with a backing of 100 percent polyester tricot. It measures approximately 23 inches by 32 inches. The other bed pad has the top layer of 100 percent cotton fabric. In the center is sewn a square of fabric, measuring approximately 11 inches by 23 inches, containing the middle filler and bottom layer, made of the same materials as listed above. This entire bed pad measures approximately 29 inches by 33 inches. The adult diaper has a top layer of 100 percent cotton fabric and adjustable snaps. In the center is sewn a square of fabric, measuring approximately 11 inches by 23 inches, containing the middle filler and bottom layer. ISSUE: Whether the submitted samples are classifiable as articles specially designed or adapted for the use or benefit of physically or mentally handicapped persons under subheading 9817.00.96 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), 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. U.S. Note 4 to Subchapter XVII provides the following: (a) For purposes of subheadings 9817.00.92, 9817.00.94 and 9817.00.96, 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 one's self, performing manual tasks, walking, seeing, hearing, speaking, breathing, learning, or working. (b) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do not cover -- (i) articles for acute or transient disability; (ii) spectacles, dentures, and cosmetic articles for individuals not substantially disabled; (iii) therapeutic and diagnostic articles; or (iv) medicine or drugs. The submitted articles are incontinent care products. We have previously ruled that a person suffering from chronic incontinence is physically handicapped as that term is defined in U.S. Note 4(a) to Subchapter XVII. The submitted merchandise is durable and well constructed. It is designed for repeated use over a long period of time, as opposed to disposable incontinent care products, which have limited use. Therefore, we believe that the submitted merchandise is designed for those who have permanent or chronic incontinence. In addition, we have previously ruled that similar merchandise is classifiable under subheading 9817.00.96. (See, e.g., Headquarters Ruling Letter (HRL) 085574, dated April 18, 1990, and HRL 085092, dated May 10, 1990.) Therefore the submitted merchandise is classifiable under subheading 9817.00.9600, HTSUSA. HOLDING: The submitted merchandise is classified under subheading 9817.00.9600, HTSUSA, which provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons, other. Articles classifiable under this subheading are free of duty. Sincerely, John Durant, Director Commercial Rulings Division