The tariff classification of an adult bib from an unspecified country.

N236477 December 28, 2012 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540; 9817.00.96 Ms. Angela Santos Grunfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Avenue 25th Floor New York, NY 10022 RE: The tariff classification of an adult bib from an unspecified country. Dear Ms. Santos: In your letter dated December 11, 2012, on behalf of J.T. Posey Company, you requested a tariff classification ruling. You submitted a sample, identified as the Adult Feeding Apron, style number 4552. You state that the adult bib is constructed of a layer of 80% polyester and 20% rayon non-woven fabric laminated to a waterproof polyurethane inner layer and a layer of woven polyester fabric. However, upon further examination by this office, both of the outside layers were determined to be of knit construction. The bib measures approximately 18 inches in width by 30 inches in length and features a front pocket to collect food particles in order to prevent them from spilling onto the chair or floor. It is designed to cover the torso and is secured around the neck with a hook and loop fastener. The durable bib is washable and intended for long term use. In your ruling request letter, you state that these bibs are designed for people with chronic physical or mental disabilities that interfere with the ability to eat and are sold to hospitals or home care facilities. You have suggested classification under tariff subheading 6217.10.9530, HTSUS, which provides, in part, for other made up clothing accessories constructed of woven man-made fiber fabric. However, since this article is constructed of knit fabric, it is not properly classifiable under that tariff number. The sample will be returned to you as requested. The applicable subheading for style number 4552 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 percent ad valorem. Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, HRL 085576, dated April 18, 1990, changed the determination in HRL 085017, dated July 31, 1989, that those adult bibs were not described by 9817.00.96, HTSUS, and HTSUS Chapter 98, Subchapter 17, U.S. Note 4.  We consider these items to be similar for classification purposes.   On that basis a secondary classification will apply for this item 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 or countervailing or dumping duties.                     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 subheading 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division