B87271 B8 Ruling Active

The tariff classification of an adult diaper from China.

Issued August 7, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9817.00.96, 6211.43.0091

Headings: 6211, 9817

Product description

You state it is "designed to be re-usable and sold to hospitals, nursing care facilities, intermediate care facilities, chronic care facilities, and geriatric care facilities." The outer shell has an hourglass shape when laid flat and is made from a woven cotton/polyester fabric. The center section is lined with a woven polyester/rayon "barrier." There are adjustable snaps along each side opening and elastic at the waist and around the leg openings.

CBP rationale

The applicable subheading for the "Sofftee Brief," adult diaper, will be 6211.43.0091, Harmonized Tariff Schedule of the United States(HTS), which provides for Track suits, ski-suits and swimwear; Other garments: Other Garments, Women's or girls', Of man-made fiber: Other.

Full text

PD B87271 August 7, 1997 CLA-2-62,98:S:N:N:HO6 REH CATEGORY: Classification TARIFF NO.: 6211.43.0091, 9817.00.96 Carnisco International Xpress 65 Roosevelt Avenue Valley Stream, NY 11581 Attention: Louis J. DeMarco RE: The tariff classification of an adult diaper from China. Dear Mr. DeMarco: In your letter dated July 7, 1997, you requested a tariff classification ruling on behalf of Ger.-Care Products. A representative sample of a "Sofftee Brief," adult diaper, was submitted for our examination. You state it is "designed to be re-usable and sold to hospitals, nursing care facilities, intermediate care facilities, chronic care facilities, and geriatric care facilities." The outer shell has an hourglass shape when laid flat and is made from a woven cotton/polyester fabric. The center section is lined with a woven polyester/rayon "barrier." There are adjustable snaps along each side opening and elastic at the waist and around the leg openings. The applicable subheading for the "Sofftee Brief," adult diaper, will be 6211.43.0091, Harmonized Tariff Schedule of the United States(HTS), which provides for Track suits, ski-suits and swimwear; Other garments: Other Garments, Women's or girls', Of man-made fiber: Other... The rate of duty will be 16.7 percent ad valorem. The "Sofftee Brief," adult diaper described above is eligible for free entry under the provision for articles -2- 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-362P. 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, Michael D'Ambrosio Service Port Director St. Albans, Vt.

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