897695 89 Ruling Active

The tariff classification of Incontinence Products from Canada

Issued May 24, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9817.00.96, 6304.91.0040

Headings: 6304, 9817

Product description

The tariff classification of Incontinence Products from Canada

Full text

NY 897695 May 24, 1994 CLA-2-98:S:N:N3:119 897695 CATEGORY: Classification TARIFF NO.: 6304.91.0040; 9817.00.96 Ms. Linda M. Hinchey C.F. Liebert, Inc. P.O. Box 1890 Blaine, WA 98231-1890 RE: The tariff classification of Incontinence Products from Canada Dear Ms. Hinchey : In your letter dated May 4, 1994, you requested a tariff classification ruling on behalf of Babykins Products (1992) Ltd., Richmond, B.C., Canada. The articles to be imported are: an adult diaper liner made of 6 layers of cotton flannelet, pull-on waterproof bloomers made of 100 percent Nylon with soft Lycra leg and waist bindings, and a waterproof draw sheet (30" x 95") of 100 percent Polyester with cotton edges for tucking under a mattress. You state in your letter that the above articles are "designed for chronically incontinent adults in private homes, nursing homes and hospitals". Chapter 1 to 97 classifications were previously given for the diaper liner and the bloomers in NY Ruling Letter 832135 dated October 12, 1988. The applicable subheading for the waterproof draw sheet will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishings knitted or crocheted of man-made fibers. The rate of duty will be 11.5 percent. The adult diaper liner, the waterproof bloomers and the waterproof draw sheet are eligible for free entry under the provision for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other, in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA- 362 P. 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 

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →