CLA-2 CO:R:C:G 082564 CMR 829669
Lynn S. Baker
Katten, Muchin & Zavis
525 West Monroe Street
Suite 1600
Chicago, Illinois 60606-3693
RE: Ruling request for classification of a surgical towel
Dear Ms. Baker:
This is in response to your letter of April 20, 1988, on
behalf of your client Convertors Division of Baxter Healthcare
Corporation of El Paso, Texas, requesting a ruling on the
classification of a surgical towel from China.
FACTS:
The merchandise at issue is a disposable surgical towel. The
towel is made of 100 percent cotton woven fabric. It is rectan-
gular in shape and hemmed on three sides It measures approxi-
mately 17 by 29 inches. The surgical towel is manufactured in
China, but it is packaged in Mexico. The towel is shipped sealed
in a sterile surgical pack.
The towel is designed, made, and shipped specifically for a
medical use in operating rooms. The towel is used to absorb
fluids in and around the surgical cavity. It also serves to
provide a sterile field for surgical instruments.
Despite its designated use, the surgical towel is classifi-
able with bath and kitchen towels under the current tariff sche-
dule since there is no other more specific provision into which
it may be classified. In Headquarters Ruling Letter (HRL) 077532
of February 6, 1986, and HRL 078018 of April 15, 1986, Customs
classified practically identical articles as towels under the
provision for other furnishings, not ornamented, of cotton,
other, towels, not jacquard-figured, . . ., item 366.26, Tariff
-2-
Schedules of the United States, textile category 369. This
article is likewise classified. It is subject to duty at a rate
of 10.5 percent ad valorem.
The Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) does not contain a specific provision for surgical
towels. They cannot continue to be classified with bath and
kitchen towels under the HTSUSA as the heading for bath and
kitchen towels, 6302, HTSUSA, provides specifically for bed
linen, table linen, toilet linen and kitchen linen. Surgical
towels do not fall within the scope of any of these types of
linen. Surgical towels are therefore classified under the
provision for other made up articles, . . ., other, other in
subheading 6307.90.9000, dutiable at 7 percent ad valorem.
HOLDING:
The submitted surgical towel is classified in item 366.2600,
Tariff Schedules of the United States Annotated, textile category
369, dutiable at 10.5 percent ad valorem.
Under the HTSUSA, the surgical towel is classified in
subheading 6307.90.9000, HTSUSA, dutiable at 7 percent ad
valorem. This classification represents the present position of
the Customs Service. Please be advised that the Committee for
the Implementation of Textile Agreements (CITA) is contemplating
a change in the HTSUSA prior to its effective date which will
affect this subheading at the statistical level and will include
the addition of a textile category number. If there are changes
before the HTSUSA becomes effective on January 1, 1989, this
advice may no longer be applicable.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins