The tariff classification of an incontinent underpad from China.

NY J81809 March 7, 2003 CLA-2-63:RR:NC:TA:349 J81809 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 9817.00.9600 Mr. Lawrence R. Pilon 39 South LaSalle Street, Suite 1020 Chicago, IL 60603-1731 RE: The tariff classification of an incontinent underpad from China. Dear Mr. Pilon: In your letter dated February 14, 2003 you requested a classification ruling on behalf of Medline Industries, Inc. You submitted a sample of an incontinent underpad. The pad is comprised of three layers. The top layer of the pad is made from 80 percent cotton and 20 polyester woven fabric. The middle layer is made from 70 percent polyester and 30 percent rayon needled felt fabric. The bottom layer is made from 100 percent polyester knit fabric. The fabric is coated with vinyl. Quilt stitching extends through the top and middle layers. The pad measures 35 inches square. In your letter, you indicate that these pads are designed to be used by incontinent persons in a hospital or home care facility. The applicable subheading for the incontinent pad will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.4 percent ad valorem. The incontinent pad falls within textile category designation 666. Based upon international textile trade agreements products of China are not subject to quota or the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. You state that the purpose of the reusable underpad is for incontinent persons in home care or hospital usage. We assume from that statement that the only significant purpose of the pad is to absorb urine to keep it from damaging the mattress or irritating the skin of the patient and that you will so advertise it. U.S. Customs has previously decided that reusable incontinence pads are presumed to be used primarily by those with chronic, not temporary, incontinence. On that basis a secondary classification will apply for this reusable adult incontinence underpad item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the physically or mentally handicapped, free of duty, if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the classification in 9817.00.96 of this item, contact National Import Specialist Jim Sheridan at 646-733-3012. If you have any other questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division