NY 864800: The tariff classification of urine collection pouches fromSweden.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                          
                                   NY 864800

                                  AUG 12 1991

CLA-2-48:S:N1:234 864800  

CATEGORY:  Classification

TARIFF NO.: 4818.40.2000  

Dr. Robert J. Klug
Sierra Laboratories, Inc.
P.O. Box 27005
Tucson, Arizona 85726

RE:  The tariff classification of urine collection pouches from
Sweden.

Dear Dr. Klug:

     In your letter dated June 25, 1991, you requested a tariff
classification ruling.         

     The product in question is a pouch-shaped article, made of
absorbent padding, designed for an incontinent man to wear inside
his briefs.  Literature indicates that it will be marketed as a
"Manhood (TM) Pouch." 

     A sample was submitted and has been analyzed by the New York
Customs Laboratory.  The lab finds that although the item has
non-woven textile outer layers and a barrier layer made of thin
plastic film, the bulk of it is comprised of six central layers
made essentially of bleached woodpulp fibers.  Four of these
layers are in the form of thin tissue paper; the other two,
which are thicker and which presumably carry out the main
absorptive function of the article, appear to be merely pulp that
has not been formed into paper, cellulose wadding or webs of
cellulose fibers.

     The applicable subheading for the above-described "Manhood"
(TM) urine collection pouch will be 4818.40.2000, Harmonized
Tariff Schedule of the United States (HTS), which provides for
sanitary napkins and tampons, diapers and diaper liners and
similar sanitary articles of paper pulp.  The rate of duty will
be free.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


                                   Sincerely,


                                   
  
                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport