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NY E88994

December 22, 1999

CLA-2-98:RR:NC:3:353 E88994


TARIFF NO.: 6211.42.0081, 6113.00.9086, 9817.00.60

Mr. Robert C. Wade
Green Heights International, Inc.
2819 Second Avenue
Seattle, WA 98121

RE: The tariff classification of an adult diaper cover and diaper pad from China.

Dear Mr. Wade:

In your letter dated November, 8, 1999, received in this office on November 22, 1999, you requested a classification ruling.

The submitted samples are of an adult Outer Diaper Cover and Inner Diaper Pad. The Outer Diaper Cover consists of knit 100% polyester fabric with a visible inner urethane coating to shield moisture. It features a molded gusset, adjustable hook and loop closures at the waist, and color coded stitching to match the sizes of the Inner Diaper Pad; the Inner Diaper Pad consists of woven 100% cotton twill fabric. It is a large diaper and features a 6 or 8 ply middle panel for daytime or nighttime use, and color-coded stitching to match the Outer Diaper Cover and assist in inventory control. Both items come in 4 sizes: Medium with green stitching, Large with white stitching, X-Large with blue stitching, and XX-Large with green stitching.

The Outer Diaper Cover and Inner Diaper Pad are sold as a unit, and designed as a reusable diapering system for ease of care and laundering in institutional settings as well as the home. The Inner Diaper Pad is inserted into the Outer Diaper Cover and can be removed for laundering and replaced. This allows the Outer Diaper Cover to be used for longer periods of the day. You state that you intend to import the product at the approximate ratio of 6 Inner Diaper Pads for 1 Outer Diaper Cover.

The Outer Diaper Cover and one Inner Diaper Pad, as imported, are considered a unit, are mutually complimentary, designed to be used together, and considered a composite good. They will be classified according to the component that imparts the essential character, which is by the Inner Diaper Pad. The balance of the Inner Diaper Pads is classified separately.

The applicable subheading for the Outer Diaper Cover and the Inner Diaper Pads 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 in the year 1999 and 8.3% in the year 2000.

The applicable subheading for the Outer Diaper Cover if imported separately, without Inner Diaper Pads, will be 6113.00.9086, Harmonized Tariff Schedule of the United States (HTS), which provides for “Garments, made up of knitted or crocheted fabrics of heading 5903, 5906 or 5907: Other...Other: Women's or girls'.” The duty rate will be 7.4% ad valorem in the year 1999 and 7.3% in the year 2000.

You state that the purpose of the adult diaper is for incontinent persons. We assume from that statement that the only significant purpose of the Inner Diaper Pad is to absorb urine to keep it from damaging the mattress or irritating the skin of the patient and that you will so advertise it. U.S. Customs has previously decided that reusable incontinence pads are presumed to be used primarily by those with chronic, not temporary, incontinence.

On that basis a secondary classification will apply for this item in HTS 9817.00.96, as specially designed or adapted for the use or benefit of the physically or mentally handicapped, free of duty, if all applicable entry requirements are met including the filing with the Customs port of entry of the U.S. Department of Commerce form ITA-362P.

The Outer Diaper Cover and the Inner Diaper Pads fall within textile category designation 359. The Outer Diaper Cover if imported separately falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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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