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NY L84242

May 18, 2005

CLA-2-63:RR:NC:N3:349 L84242


TARIFF NO.: 6302.32.2060

Ms. Linda M. Russo
Metro Customs Brokers, Inc.
P.O. Box 55
Rouses Point, NY 12979

RE: The tariff classification of a slider sheet from Canada.

Dear Ms. Russo:

In your letter dated April 25, 2005 you requested a classification ruling on behalf of Med-I-Pant Inc..

The submitted sample is identified as MIP microfiber slider sheet. The sheet is made from 50 percent cotton and 50 percent polyester woven fabric. Sewn to the center of one side of the sheet is a man-made fiber woven section. The sheet measures 40 x 70 inches Two sides are hemmed and the other two feature a selvedge edge. The sheet is used for moving-sliding and repositioning patients. This item is similar in use to the drawsheet/lifters that were held to be classified as bed linen by the U.S. Court of Appeals for the Federal Circuit (Slip OP 94-1455, August 16, 1995).

The applicable subheading for the sheet will be 6302.32.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other bed linen: of man-made fibers: other other: other. The general of duty rate will be 11.4 percent ad valorem.

You specifically ask about a possible secondary classification of these items as articles for the handicapped (in HTS 9817.00.96).

Your import clearly benefits caregivers in reducing their risk of shoulder and back injuries. However, there is no explanation of exactly how their use would benefit the patients in ensuring their “security and dignity”. Also, you have not established that your items were designed for those with a permanent or chronic incapacity, as opposed to an acute, but other transient, disability requiring a hospital stay. See HTS, Chapter 98, Subchapter 17, U.S. Note 4-b-i.

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 John Hansen at 646-733-3043. If you have any questions regarding the 9817.00.96 status of the items, contact National Import Specialist J. Sheridan at 646-733-3012.


Robert B. Swierupski

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