The tariff classification of garments designed for disabled individuals from Canada

N237686 February 22, 2013 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6204.63.3510, 6104.63.2006, 9817.00.96 Mr. Jason Ford Dominion Customs Consultants Inc. 1595 16th Avenue, Suite 202 Richmond Hill, Ontario Canada L4B 3N9 RE: The tariff classification of garments designed for disabled individuals from Canada Dear Mr. Ford: In your letter dated January 15, 2013 you requested a tariff classification ruling on behalf of your client Silverts Stores. You state that the garments are designed for individuals who are able to independently dress with great difficulty and those who require caregiver assisted dressing. The submitted sample, part # 23050 “Adaptive Arthritis Side Opening Gabardine Pant with Velcro Brand Fasteners”, is a pair of women’s pants constructed from 100% polyester gabardine woven fabric. You state the pants are of knit construction. Examination found the pants to be of woven construction. The pants feature an elasticized waistband; an opening on both sides of the waistband with an adjustable velcro closure; side pockets; and hemmed leg openings. The submitted sample, part # 23080 “Women’s Adaptive Wheelchair Pants”, is a pair of women’s pants constructed from 100% polyester woven fabric. You state the pants are of knit construction. Examination found the pants to be of woven construction. The pants feature an elasticized waistband; an opening in the rear of the waistband with a three snap closure; an open back seat with a full overlap; and hemmed leg openings. The submitted sample, part # 23120 “Knit Open Side Pant”, is a pair of women’s pants constructed from 75% polyester, 20% rayon and 5% spandex knit fabric. The pants feature an elasticized waistband; an opening on both sides of the waistband with an adjustable velcro closure; side pockets; and hemmed leg openings. The submitted sample, part # 23110 “Winter Weight Knit Open Back Pants”, is a pair of women’s pants constructed from 75% polyester, 20% rayon and 5% spandex knit fabric. The pants feature an elasticized waistband; an opening in the rear of the waistband with a three snap closure; an open back seat with a full overlap; and hemmed leg openings. We are returning your samples. The applicable subheading for part # 23050 and 23080 will be 6204.63.3510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…woven: Of synthetic fibers: Trousers: Women’s. The duty rate will be 28.6% ad valorem. The applicable subheading for part # 23120 and 23110 will be 6104.63.2006, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Trousers…knitted or crocheted: Trousers: Of synthetic fibers: Other: Other: Women’s: Containing 5 percent or more by weight of elastomeric yarn or rubber thread. The duty rate will be 28.2% ad valorem. Regarding your claim of duty free treatment under 9817.00.96, HTSUS, for these items, listed under Adaptive Articles in the catalog pages you submitted, HTSUS Chapter 98, Subchapter 17, U.S. Note 4-a includes caring for one’s self as a major life activity. In general, New York Ruling Letters A86954, dated September 5, 1996, and B80230, dated December 26, 1996, applied 9817.00.96, HTSUS, to various adult garments with multiple snaps down the back, along the sides of the leg, etc., on the basis that they were consistent with the wearer needing assistance in dressing and not likely worn otherwise. Regarding more specifically parts # 23080 and 23110, adaptive wheelchair pants, the features are also consistent for those who have a substantially limited ability to walk and would be quite unlikely to be found, purchased and worn by someone with a temporary disability, e.g., a broken leg. HTSUS Chapter 98, Subchapter 17, U.S. Note 4-b-i excludes articles for acute or transient disability. However, those who need assistance dressing, etc., while, for example, in an acute care hospital, are quite unlikely to wear these or similar items, as distinguished from the patient hospital gowns which Headquarters Ruling Letter 559916, dated May 8, 1997, ruled were not classified in 9817.00.96, HTSUS. On that basis, if claimed, a secondary classification will apply for all four of 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 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 9817.00.96 of this garment, contact National Import Specialist J. Sheridan at 646-733-3012. If you have any questions regarding the ruling, contact National Import Specialist Peggy Fitzgerald at (646) 733-3052. Sincerely, Thomas J. Russo Director National Commodity Specialist Division