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NY 808798

April 26, 1995

CLA-2-62:S:N:N5:353 808798


TARIFF NO.: 6211.43.0091, 9817.00.96

Mr. Bill Jerome
H.A. & J.L. Wood, Inc.
231 N. 3rd Street
Pembina, North Dakota 58271

RE: The tariff classification of jackets for the physically challenged from Canada.

Dear Mr. Jerome:

In your letter dated March 27, 1995, on behalf of Care Ware, you requested a classification ruling.

The submitted samples are outerwear jackets consisting of 100% woven nylon fabric with a acrylic (waterproof) coating and are specifically designed for the physcially challenged and cognitively impaired that are confined to a wheelchair. Item K- Stock No. W534 and Item L-Stock No. W517 have been designed with a shorter back, open sides and wider sleeves to allow for easier dressing and more comfort. There is a full front zippered closure and a attached drawstring hood. The only difference between K and L is length of the front -K being longer. The longer length provides greater coverage fron rain and wind. It also has two tabs at the bottom of the front (at the sides) which wrap around the leg bars of the wheelchair to prevent the jacket from blowing upward in the wind.

The applicable subheading for Item K-Stock No. W534 and Item L- Stock No. W517 will be 6211.43.0091, Harmonized Tariff Schedule of the United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: Other garments,Women's or girls': Of main-made fibers, other. The general rate of duty will be 16.9 percent ad valorem.

The jackets are eligible for free entry under the provision for articles specially designed or adapted for the use or benefit of blind or other physcially or mentally handicapped persons... other, in subheading 9817.00.96, HTS. All applicable entry requirements must be met including the filing of form ITA-362P.

The sample jackets are properly marked with country origin, fiber content, and care instructions.

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
New York Seaport

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