The tariff classification of a reusable incontinent under pad from China

N015673 September 5, 2007 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.93.0000; 9817.00.96 Donald J. Goodwin Tracon Consultants Ltd. 130 Albert St., Suite 1912 Ottawa, Ontario K1P 5G4 RE: The tariff classification of a reusable incontinent under pad from China Dear Mr. Goodwin: In your letter dated August 9, 2007 on behalf of Vintex Inc, you requested a classification ruling. You will be importing a reusable incontinent under pad style # 24208. A piece of the pad was submitted with the request. The pad is comprised of three layers. The top layer of the pad is made from a woven blend of 80 percent cotton and 20 polyester fabric. The middle layer is made from 80 percent polyester and 20 percent rayon non-woven fabric. Quilt stitching extends through the top and middle layers. The bottom layer is made from polyester knit fabric. The fabric is coated with polyvinyl chloride (PVC). The pad measure approximately 35.5 x 35.5 inches. In your letter, you indicate that these pads are designed to be used by incontinent persons in chronic care facilities. The applicable subheading for the under pad will be 6304.93.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The duty rate will be 9.3 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The incontinent under pad falls within textile category 666. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. We agree that Headquarters Ruling Letter 085094, 5-10-90, is indicative of Custom’s position that similar, reusable under pads of approximately this size are presumed to be for the use of adults who have a permanent or chronic handicap.             On that basis a secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped, free of duty and user fees (if any), 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.  Note that this classification has no effect on any quota, visa, or restricted merchandise requirements.                 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 J. 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