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NY C86516

April 27, 1998

CLA-2-61:RR:NC:TA:354 C86516


TARIFF NO.: 6107.11.0010; 9817.00.96

Mr. Frederick G. King
Intellitecs International, Ltd.
P.O. Box 371805
Cincinnati, Ohio 45222-1805

RE: The tariff classification of reusable incontinent briefs from Costa Rica.

Dear Mr. King:

In your letters dated January 30 and March 24, 1998 you requested a tariff classification ruling.

The submitted sample is a pair of knitted 100% cotton men's reusable incontinence briefs. The product style numbers are 759955335186, 759955335209, and 759955335223 for size medium, large and x-large respectively. The briefs have a 52% cotton 48% polyester fabric sewn-in crotch pad inside a polyester sateen pouch which is designed to hold a disposable pad.

You have indicated that the briefs will be cut and sewn in Costa Rica using components that are shipped from the United States. Additionally, your letter states that a U.S. manufactured disposable pad will be imported along with the briefs in the same box. Please note that the cost or value of the components and the disposable pad will represent an assist under Section 402 of the Tariff Act (TA). The term "assist" is defined as that which is supplied directly or indirectly by the buyer of imported merchandise, and free of charge or at reduced cost, for use in connection with the sale of the merchandise for export to the U.S. under 19 U.S.C. 1401a(h)(1)(A). There are four categories of assists; but only the first, encompassing "materials, components, parts and similar items incorporated in the imported merchandise," is potentially relevant to the instant situation. As an assist, the value of the components and the disposable pad would be added to the processing costs before the ad valorem rate of duty is applied pursuant to Section 402, TA. Additionally, please note that the value of any assist will include transportation costs to the place of production. See, Section 152.103(d), Customs Regulations (19 CFR 152.103(d)).

The applicable subheading for the briefs will be 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for 6107.11.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for Men's or boys' underpants, briefs, nightshirts, pajamas, bathrobes, dressing gowns and similar articles: underpants and briefs: of cotton . . . men's. The duty rate will be 7.7 percent ad valorem.

The incontinent briefs described above are eligible for duty free treatment under the provision for articles specially designed or adapted for use or benefit of the blind or other physically or mentally handicapped persons . . . other, in subheading 9817.00.96, HTS. All applicable 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 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 Brian Burtnik at 212-466-5880.


Robert B. Swierupski

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