The tariff classification of urine drainage bag holders from China

N202197 March 1, 2012 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.92.6091, 4202.92.9060, 9817.00.96 Angela M. Santos Grunfeld, Desiderio, Lebowitz, Silverman, & Klestadt, LLP 399 Park Avenue, 25th Floor New York, NY 10022-4877 RE: The tariff classification of urine drainage bag holders from China Dear Ms. Santos: In your letter dated January 27, 2012, you requested a tariff classification ruling on behalf of your client, J.T. Posey Company. Your sample will be returned to you. Style 8215 is a urine drainage bag holder used by people unable to properly control or pass urine. The bag is a carrying bag of cotton textile material and designed with two webbed straps that can be affixed to a wheelchair, a geriatric chair, bedside rails, or a walker. The bag has an unlined main compartment with an open top. It provides storage, protection and portability to the drainage bag. The bag discreetly hides the urine drainage bag from public view and provides privacy. It measures approximately 13” (W) at the top opening and narrows to 9.5” wide at the bottom x 10” (H). Style 8215V is a urine drainage bag holder used by people unable to properly control or pass urine. The bag is a carrying bag constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. It designed with two webbed straps that can be affixed to a wheelchair, a geriatric chair, bedside rails, or a walker. The bag has an unlined main compartment with an open top. It provides storage, protection and portability to the drainage bag. The bag discreetly hides the urine drainage bag from public view and provides privacy. It measures approximately 13” (W) at the top opening and narrows to 9.5” wide at the bottom x 10” (H). In your letter, you suggest subheadings 4202.92.1500 and 4202.92.4500, Harmonized Tariff Schedule of the United States (HTSUS), which provide for travel, sports and similar bags. However, these bags are not specifically dedicated to traveling or to a particular sport. The applicable subheading for the style 8215 will be 4202.92.6091, HTSUS, which provides, in part, for other bags and containers, with outer surface of textile materials, of vegetable fibers and not of pile or tufted construction, of cotton. The general rate of duty will be 6.3 percent ad valorem. The applicable subheading for style 8215V will be 4202.92.9060, HTSUS, which provides, in part, for other bags and containers, with outer surface of sheeting of plastic, other, other, other. The general rate of duty will be 17.6 percent ad valorem. Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, you indicate that the estimated sales to health facilities are predominately to long term care facilities as opposed to hospitals and that these items are used also by individuals independently. Therefore, we do not believe these items, whether made of textile or vinyl, are excluded as articles for acute or transient disabilities via HTSUS Chapter 98, Subchapter 17, U.S. Note 4-i. On that basis a secondary classification will apply for these items in 9817.00.96, HTSUS, 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 the importer 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 specifically regarding the classification in 9817.00.96 of this item, please contact National Import Specialist J. Sheridan at 646-733-3012. If you have any other questions regarding the ruling, please contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Thomas J. Russo Director National Commodity Specialist Division