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NY E82328

June 9, 1999

CLA-2-62:RR:NC:3:353 E82328


TARIFF NO.: 6211.32.0081; 6114.30.3070

Ms. Marla Swamipersaud
Sigmatex, Inc.
641 Lexington Ave.
New York, NY 10022

RE: The tariff classification of adult diapers/briefs from China.

Dear Ms. Swamipersaud:

In your letter dated May 13, 1999 you requested a classification ruling.

Four samples of unisex adult diapers/briefs were submitted with your request. Styles AD42037B, AD42038H (the unshaped diapers) and one shaped adult diaper/brief (no style number) are composed of woven 100% cotton fabric with a 70%/30% polyvinyl soaker and a knit poly/vinyl barrier. The fourth sample a shaped adult diaper/brief is composed of 100% knit polyester face, a 70%/30% poly/rayon soaker and a knit poly/vinyl barrier. The adult diapers/briefs have snap fasteners and elastic at the waist.

The applicable subheading for styles AD42037B, AD42038H and woven fabric shaped diaper will be 6211.42.0081, 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 cotton: Other.” The duty rate will be 8.4% ad valorem.

The applicable subheading for the shaped knit diaper/brief will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other, Other; Women’s or girls’.” The rate of duty will be 15.5% ad valorem.

The woven 100% cotton fabric adult diapers/briefs fall within textile category designation 359. The knit man-made fiber fabric adult diaper/brief falls within the category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The adult diapers are eligible for free entry under the provision for articles specially designed or adapted for the use of benefit of the blind or other physically 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.

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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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