The tariff classification of a rubber urine leg bag with an underwear holder from India

N121516 September 17, 2010 CLA-2-98:OT:RR:NC:N4:405 CATEGORY: Classification TARIFF NO.: 9817.00.96 Ms. Celeste Bonham Uro Concepts, Inc.PO Box 6635Malibu, CA 90264 RE: The tariff classification of a rubber urine leg bag with an underwear holder from India Dear Ms. Bonham: In your letter dated September 1, 2010, you requested a tariff classification ruling. You have recently received New York Ruling Letter N117038 - 422, 8-25-10, which provided the classification in Harmonized Tariff Schedule of the United States (HTSUS) Chapters 1-97 for this product. Its description of your product applies here as well. You are now asking if is eligible for a secondary classification under HTSUS 9817.00.96. You provide the information that the majority of the users of your product have a spinal cord injury, multiple sclerosis, cerebral palsy, neuromuscular disease or diabetes. We agree that the symptoms of these diseases, which often include severe urine incontinence, are routinely permanent or chronic. In general, we do not find a significant number of acute or transient disabilities which cause severe urine incontinence yet enable the person not to be bedridden, and your item is not intended for use by the bedridden. It is clear that your item would not be used by those with limited incontinence which did not significantly limit the major life activity of caring for one’s self. Thus, your item does meet the requirements of HTSUS Chapter 98, Subchapter 17, U.S. Note 4. On that basis, a secondary classification will apply for these urinary leg bags in HTSUS 9817.00.96, as specially designed or adapted for the use or benefit of the permanently or chronically physically or mentally handicapped (except articles for the blind), free of duty and user fees (if any). Note that the requirement that you prepare and file a U.S. Department of Commerce form ITA-362P has been eliminated via a notice from the International Trade Administration, published in the Federal Register of June 1, 2010. Also note that this classification has no effect on any quota, visa, or restricted merchandise requirements. 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/. 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 ruling, contact National Import Specialist J. Sheridan at (646) 733-3012. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division