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NY 894003

February 10, 1994

CLA-2-63:S:N:N6:349 894003


TARIFF NO.: 6304.93.0000

Mr. Doug Kemp
Tex-Pro Western Limited
1221 Franklin Street
Vancouver, B.C. V6A 1J8
Greater Vancouver 254-9551

RE: The tariff classification of a protective bed pad; incontinent care products from Canada.

Dear Mr. Kemp:

In your letter dated January 11, 1994 you requested a tariff classification ruling.

The submitted sample is a protective bed pad. It is comprised of three layers. The blue outer layer is made of polyester fabric which has been laminated to polyvinyl chloride (pvc). The inner layer is made of 65 percent polyester and 35 percent rayon needlepunched felt fabric, and the white outer layer is made of 50 percent polyester and 50 percent cotton woven fabric. It measures approximately 33 inches by 35 inches. This protective pad is to be sold to healthcare institutions such as hospitals, nursing homes and acute care facilities for use with patients who are incontinent.

The applicable tariff provision for the pad will be 6304.93.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of synthetic fibers. The general rate of duty will be 10.6 percent ad valorem.

Please note, the incontinence pad is eligible for free entry under subheading 9817.00.96, HTS, which provides for articles specifically designed or adapted for the use or benefit of the blind or other physically or mentally handicapped persons... other. All applicable entry requirements must be met including the filing of U.S. Department of Commerce Form ITA-362P.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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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