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NY A80127




March 4, 1996

CLA-2-61:RR:NC:5:353 A80127

CATEGORY: CLASSIFICATION

TARIFF NO.: 6114.20.0055, 6114.20.0060

Ms. Carrille Fischer
Border Brokerage Company
P.O. Box 3549
Blaine, Washington 98231

RE: The tariff classification of incontinent briefs from New Zealand.

Dear Ms. Fischer:

In your letter dated February 06, 1996, on behalf of Bowers Medical Company, you requested a tariff classification ruling.

The samples submitted are three styles of incontinent briefs consisting of knit fabric with an absorption gusset. The gusset consists of cotton bonded polyproplene, polyester fleece, wool blended pad, and breathable waterproof protection. Style T90 8096 is a men's brief for minor stress incontinence. Style T90 8094 is a women,s super full brief for medium to heavy stress incontinence. Style T90 8091 is a women's active brief designed specifically for sporting actives. All styles are of chief weight cotton.

The applicable subheading for Style T90 8096 men's brief will be 6114.20.0055, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton, Other: Men's or boys' The rate of duty will be 11.4 percent ad valorem.

The applicable subheading for Styles T90 8091 and T90 8094 women's incontinent briefs will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Other garments, knitted or crocheted: Of cotton, Other: Women's or girls'. The rate of duty will be 11.4 percent ad valorem.

The incontinent briefs fall within textile category 359. Based upon the international textile trade agreements, products of New Zealand are "not" subject to quota or visa requirements.

Based on the materrial and cnstructiion of the incontinence briefs, we believe they are intended for the chronically incontinent. They are therefore eligible for free entry under subheading 9817.00.96, Harmonized Tariff Schedule of the United States (HTS), which provides for articles specially designed or adapted for the use or benefit of the blind or other physi or mentally handicapped persons... other. All applicable entry requirements must be met including the filing of form OTA-362P.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director

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