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NY 817025

December 14, 1995

CLA-2-63:RR:NC:TP:349 817025


TARIFF NO.: 6304.93.0000; 9817.00.96

Ms. Terri Ann Lukyn
Imagine That
#4, 507, 9th Street
Nanaimo, B.C., Canada
V9R 1A8

RE: The tariff classification of an incontinent mattress pad from Canada.

Dear Ms. Lukyn:

In your letter dated November 9, 1995 received by this office on November 27, 1995 you requested a tariff classification ruling.

You submitted a pamphlet and photograph of a mattress pad you intend to import. The outer shell of the pad which you refer to as a Linen/Mattress Protector, is made of 50 percent cotton and 50 percent polyester woven fabric. The item contains an absorbent polyester/rayon filler, a vinyl backing and it will measure 44 x 46 inches. This item is used by individuals who suffer from enuresis.

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: not knitted or crocheted, of synthetic fibers. The general rate of duty will be 10.5 percent ad valorem.

Based on the material and construction of the Linen/Mattress Protector, we believe it is intended for the chronically incontinent. It is therefore eligible for free entry under subheading 9817.00.96, Harmonized Tariff Schedule of the United States (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 form ITA-362P.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 regarding the ruling, contact National Import Specialist John Hansen at 212-466-5854.


Roger J. Silvestri

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