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NY 872549

April 13, 1992

CLA-2-98:S:N:N1:119 872549


TARIFF NO.: 9817.00.9600

Mr. Gary S. Mass
Comfort Concepts, Inc.
114 Essex Street
Rochelle Park, NJ 07662

RE: The tariff classification of incontinence articles from Mexico

Dear Mr.Mass:

In your letter dated March 17, 1992, you requested a tariff classification ruling.

Four samples have been submitted: two diapers, one brief and an underpad. The middle section of the diapers and the brief has the same triple layer construction consisting of a 100% cotton "facing", a "soaker" of polyester/rayon, and a waterproof "barrier" of 100% polyester knit coated with 100% polyvinyl chloride. The underpad which measures 35 by 35 inches also has a triple layer construction but thicker and with a "facing" that is quilted to the "soaker" layer.

The diapers, brief and underpad are durable products of the kind used in nursing homes for people with a severe and chronic incontinence problem which we consider to be a disability under the Nairobi protocol.

The applicable subheading for the diapers, brief and underpad will be 9817.00.9600, Harmonized Tariff Schedule of the United States (HTS), which provides for articles specially designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other. The rate of duty will be free

Regarding the country of origin marking of the articles, the Customs Regulations require that every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission in Washington, D.C. for information on the applicability of these requirements to the subject articles.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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