HQ 088761

March 5, 1991

CLA-2 CO:R:C:T 088761 CC

CATEGORY: Classification

TARIFF NO.: 9817.00.9600

Ms. Sandy Morgan

Morgan Diaper Services

R.R. 1

St. Andrews N.B. Canada E0G 2X0

RE: Classification of incontinent care products: reusable adult

diapers, underwear liners, and bed pads; classifiable under

subheading 9817.00.9600

Dear Ms. Morgan:

This letter is in response to your request for

classification of reusable adult diapers, underwear liners, and

bed pads. Samples were submitted for examination.

FACTS:

You have submitted three samples for examination: a bed pad,

an underwear liner, and an adult diaper. For all of these

articles, the outershell is made of a blend of 75 percent

polyester and 25 percent nylon knit fabric bonded to 100 percent

nylon poly vinyl. The filler is a felt-like material made of a

blend of 60 percent polyester and 40 percent rayon fabric.

The bed pad measures approximately 24 inches by 34 inches.

The adult diaper measures approximately 30 inches in diameter at

the waist and has adjustable snaps. The liner measures

approximately 13 inches wide by 17 inches long.

It is assumed for the purposes of this ruling that the

samples in question are designed for the care or benefit of

persons suffering from incontinence.

ISSUE:

Whether the submitted samples are classifiable as articles

specially designed or adapted for the use or benefit of

physically or mentally handicapped persons under subheading

9817.00.96 of the Harmonized Tariff Schedule of the United States

Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in

accordance with the General Rules of Interpretation (GRI\'s),

taken in order. GRI 1 provides that classification shall be

determined according to the terms of the headings and any

relative section or chapter notes.

Subheading 9817.00.9600, HTSUSA, provides for articles

specially designed or adapted for the use or benefit of the blind

or other physically or mentally handicapped persons, other.

U.S. Note 4 to Subchapter XVII provides the following:

\(a\) For purposes of subheadings 9817.00.92, 9817.00.94 and

9817.00.96, the term \"blind or other physically or mentally

handicapped persons\" includes any person suffering from a

permanent or chronic physical or mental impairment which

substantially limits one or more major life activities,

such as caring for one\'s self, performing manual tasks,

walking, seeing, hearing, speaking, breathing, learning, or

working.

\(b\) Subheadings 9817.00.92, 9817.00.94 and 9817.00.96 do

not cover \--

\(i\) articles for acute or transient disability;

\(ii\) spectacles, dentures, and cosmetic articles for

individuals not substantially disabled;

\(iii\) therapeutic and diagnostic articles; or

\(iv\) medicine or drugs.

The submitted articles are incontinent care products. We

have previously ruled that a person suffering from chronic

incontinence is physically handicapped as that term is defined in

U.S. Note 4(a) to Subchapter XVII. The submitted merchandise is

durable and well constructed. It is designed for repeated use

over a long period of time, as opposed to disposable incontinent

care products, which have limited use. Therefore, we believe

that the submitted merchandise is designed for those who have

permanent or chronic incontinence. In addition, we have

previously that similar merchandise is classifiable under

subheading 9817.00.96. (See, e.g., Headquarters Ruling Letter

(HRL) 085574, dated April 18, 1990, and HRL 085092, dated May 10,

1990.) Therefore the submitted merchandise is classifiable under

subheading 9817.00.9600, HTSUSA.

HOLDING:

The submitted merchandise is classified under subheading

9817.00.9600, HTSUSA, which provides for articles specially

designed or adapted for the use or benefit of the blind or other

physically or mentally handicapped persons, other. Articles

classifiable under this subheading are free of duty.

Sincerely,

John Durant, Director

Commercial Rulings Division