The tariff classification of an Adult Diaper and Pad fromMexico

NY 872532 April 10, 1992 CLA-2-98:S:N:N1:119 872532 CATEGORY: Classification TARIFF NO.: 9817.00.9600 Mr. Ramon Davila Jr. Parker & Company 403 E. Texano Dr. Hidalgo, Texas 78557 RE: The tariff classification of an Adult Diaper and Pad from Mexico Dear Mr. Davila: In your letter dated March 16, 1992, you requested a tariff classification ruling on behalf of Border Quality Products, Pharr, Texas. The diaper consists of a shell made of a waterproof plastic coated fabric and an inner lining made from four layers of 100% cotton flannel. The diaper has adjustable snap closures and is elasticized at one end and the sides for a snug fit at the waist and thighs. The pad measures approximately 15 1/2 by 7 1/2 inches and is made of two layers of 100% cotton flannel sewn all around and reinforced at one end. The diaper and pad are durable products of the kind used in nursing homes for people with a severe and chronic incontinence problem which we consider to be a disability under the Nairobi Protocol. The applicable subheading for the adult diaper and pad will be 9817.00.9600, Harmonized Tariff Schedule of the United States (HTS), which provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport