CLA 2 CO:R:C:G 084024 JLJ, 837997
TARIFF No: 4818.90.0000
Mr. Ken W. Read, Customs Manager
Baxter Healthcare Corporation
One Butterfield Trail
El Paso, Texas 79906
RE: Tariff classifcation of a surgical drape
Dear Mr. Read:
You requested a tariff classificaton ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a surgical drape assembled in Mexico of United
States components for your company. You submitted a sample of the drape along with your request. Inasmuch as you did not ask about the applicability of Chapter 98, HTSUSA, to this item, we will not discuss it here.
FACTS:
The merchandise at issue is a surgical drape used in hospitals. It is intended to be disposed of after a single use. The drape is made of a material called Dexter Grade 9985Z, which is a single phase wet laid material which is composed of wood pulp and polyester fibers bonded with latex. The composition of the Dexter Grade 9985Z is, by weight,
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ISSUE:
What is the HTSUSA classification of the surgical drape?
2
LAW AND ANALYSIS:
The Explanatory Notes for Chapter 48, HTSUSA, define paper
as follows:
Paper consists esssentially of the
cellulosic fibers of the pulp
of Chapter 47 felted together in
sheet form. Many products, such
as certain tea bag materials, con
sist of a mixture of these cellulose
fibers and of textile fibers (in
particular man made fibers as
defined in Note 1 to Chapter 54).
Where the textile fibers predominate
by weight, the products are not
regarded as paper and are classified
as nonwovens (heading 5603).
Following the Explanatory Notes, the wood pulp predominates by weight over the polyester fibers in the Dexter Grade 9985Z, therefore the material is a paper in Chapter 48.
The question remains, what is the classification of the final assembled surgical drape imported from Mexico? You urge consideration of Heading 4818, HTSUSA, for the drape. Heading 4818, covers "Toilet paper, handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles,
articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers." We agree that this heading seems applicable and find that the
provision for similar hospital articles of paper: other, in subheading 4818.90.0000, HTSUSA, applies to the instant surgical drape.
HOLDING:
The instant surgical drape made of Dexter Grade 9985Z is classified in subheading 4818.90.0000, HTSUSA, dutiable at the general rate of 3 percent ad valorem. Products of Mexico classified in subheading 4818.90.0000, HTSUSA, are eligible for duty free entry under the Generalized System of Preferences (GSP) if all applicable regulations are met
Sincerely,
John Durant, Director
Commercial Rulings Division