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NY 894004

February 7, 1994

CLA-2-62:S:N:N5:353 894004


TARIFF NO.: 6211.42.0081; 9817.00.96

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

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of an Adult Incontinent Brief from Canada.

Dear Mr. Kemp:

In your letter dated January 11, 1994, received in our office on January 19, 1994, you requested a ruling on the status of a adult incontinent brief from Canada under the NAFTA.

A sample brief, identified as Item Number 1, was submitted with your request. The brief is constructed with elasticized leg openings and rear waist and has a fold-down front panel that is secured to the wearer by means of wrap-a-round wings that attach to the front panel with hook and loop closures. It also features an inner absorbent layer that is shaped in a figure eight that is inserted in the center of the brief. All the components of the brief except for the inner absorbent layer are wholly obtained or produced entirely in the territory of one or more of the Parties, as defined in Chapter four, Article 415, NAFTA, in this case Canada and the United States.

The applicable tariff provision for the adult incontinent brief will be 6211.42.0081, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments...of cotton...other. The general rate of duty will be 8.6 percent, ad valorem.

The inner absorbent layer from Japan used in the adult incontinent brief has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)/62. The adult incontinent brief will be entitled to a 3.4 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

The adult incontinent brief is eligible for free entry under the provision for "articles specially designed or adapted for he use or benefit of the blind or other physically or mentally handicapped persons: other, in subheading 9817.00.96, HTSUSA. All applicable entry requirements must be met including the filing of form ITA-362P.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

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.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Jean F. Maguire
Area Director

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