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NY 894041

February 18 1994

CLA-2-61,98:S:N:N5:353 894041


TARIFF NO.: 6114.20.0060, 9817.00.96

Ms. Wendy A. Larrabee
Caring Products International, Inc.
315 East 86 Street, Suite 3 PE
New York, New York,

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

Dear Ms. Larrabee:

In your letter dated January 17, 1994 you requested a ruling on the status of an institutional diaper from Canada under the NAFTA.

A sample diaper, size M, was submitted with your request. It is said to be for the use of bedridden and handicapped patients. It features elasticized leg openings and rear waist and has a fold- down front panel that is secured to the wearer by hook and loop closures at the sides. The diaper is made of four-way stretch knit cotton that will be manufactured in Canada or the United States. Stitched to the inner crotch of the shell of the diaper is a channel made of 100% polyester which appears to be coated with a plastics material. It is manufactured in the United States. The purpose of this channel is to permit the user to insert a disposable pad which will not be imported by Caring Products. Ancillary thread and rubber elastic waist band will be manufactured in either Canada or the United States. Assembly of the product will take place in your company's factory in Vancouver, British Columbia. All the components of the diaper 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/or the United States.

The applicable tariff provision for the institutional diaper will be 6114.20.0060, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments, knitted or crocheted: of cotton....other: Women's or girls'. The general rate of duty will be 11.5 percent ad valorem.

The institutional diaper, being wholly obtained or produced entirely in the territory of one or more of the Parties as defined in Chapter four, Article 415, NAFTA, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 4.6 percent rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. The institutional diaper is eligible for free entry under the provision for "articles specially designed or adapted for the 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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