CLA-2 CO:R:C:G 084362 JLJ 839674
Ms. Soraya Ellison, Import Dept.
Lucios & Lucios, Inc.,
1775 N.W. 70th Avenue
Miami, Florida 33126
RE: Tariff classification of a disposable surgical
gown of Sontara
Dear Ms. Ellison:
On behalf of your client, Bolden Products, Inc., you request
a tariff classification for a disposable surgical gown made of
Sontara. The material is of United States origin. The
manufacturer wants to have the fabric cut and stitched in the
Dominican Republic. You submitted a sample along with your
letter.
FACTS:
The sample submitted is of nonwoven DuPont Sontara material.
Sontara is a two layer material made of a polyester fiber batt
and a wood pulp paper which are hydraulically entangled together
by a patented water jet spray. The final product is 45 percent
plus or minus 2 percent polyester by weight and 55 percent plus
or minus 2 percent wood pulp by weight.
The sample submitted is a sealed plastic package containing
a large sterile surgical back gown and a hand towel. The package
says "Contents of the unopened, undamaged package are sterile."
ISSUE:
What is the tariff classification of the surgical gown under
the Harmonized Tariff Shedule of the United States (HTSUSA)?
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LAW AND ANALYSIS:
The material of the gown in question is Sontara, a two layer
product composed of a layer of wood pulp fiber (i.e., paper)
combined with a layer of polyester fiber batt (i.e., a nonwoven
textile). As such, Sontara is a composite good within the
purview of General Rule of Interpretation (GRI) 3, HTSUSA. GRI
3, HTSUSA, reads as follows:
When, by application of rule 2(b) or for any other
reason, goods are, prima facie, classifiable under two
or more headings, classification shall be effected as
follows:
(a) The heading which provides the most specific
description shall be preferred to headings providing a
more general description. However, when two or more
headings each refer to part only of the materials or
substances contained in mixed or composite goods or to
part only of the items in a set put up for retail
sale, those headings are to be regarded as equally
specific in relation to those goods, even if one of
them gives a more complete or precise description of
the goods.
(b) Mixtures, composite goods consisting of different
components, and goods put up in sets for retail sale,
which cannot be classified by reference to 3(a), shall
be classified as if they consisted of the material or
component which gives them their essential character,
insofar as this criterion is applicable.
(c) When goods cannot be classified by reference to 3(a)
or 3(b), they shall be classified under the heading
which occurs last in numerical order among those which
equally merit consideration.
GRI 3(a) does not apply, because both Heading 4818 (articles
of paper apparel) and Heading 6210 (garments made up of nonwoven
fabrics) refer to only part of the materials contained in the
composite good; therefore, they are considered to be equally
specific.
GRI 3(b) says that if composite goods cannot be classified
under GRI 3(b), they shall be classified as if they consisted of
that material which gives them their essential character. In
this regard, we believe that neither the paper nor the nonwoven
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fabric imparts the essential character to the merchandise. Both
are present in substantial quantity and value. Each is necessary
to the use and function of the article. Accordingly, the instant
surgical gown cannot be classified in accordance with GRI 3(b),
either.
GRI 3(c) provides that when goods cannot be classified by
reference to GRI 3(a) or GRI 3(b), they shall be classified under
the heading which appears last in numerical order among those
being considered. Between Heading 4818 and Heading 6210, HTSUSA,
Heading 6210 is the last in numerical order; therefore, it is the
applicable heading under GRI 3(c), HTSUSA.
The polyester fiber batt is classifiable as a nonwoven
textile material in Heading 5603, HTSUSA. The instant surgical
gown is therefore classifiable under the provision for garments,
made up of fabrics of heading 5602, 5603, 5903, 5906 or 5907: of
fabrics of heading 5602 or 5603: other: nonwoven disposable
apparel designed for use in hospitals, clinics, laboratories or
contaminated areas, in subheading 6210.10.4010, HTSUSA, dutiable
at the rate of 17 percent ad valorem. If the surgical gown is
sterilized or in immediate packing ready for sterilization, it
may be eligible for a 5.6 percent ad valorem duty rate under
subheading 9902.62.10, HTSUSA, which provides for bonded fiber
fabric disposable gowns, sterilized or in immediate packings
ready for sterilization, for use in performing surgical
procedures, of man-made fibers.
This surgical gown may qualify for duty-free treatment under
the Caribbean Basin Economic Recovery Act (CBERA) provided it
meets the requirements set forth in that act. The Customs
Service would need to know the costs of all materials and
processing and where these costs occurred before a decision could
be reached.
HOLDING:
The instant surgical gown of Sontara is classified in
subheading 6210.10.4010, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
Jones library 084362JLJ
6cc: A.D., N.Y. Seaport (NIS-353)
1cc: CITA, Dept. of Commerce
1cc: Phil Robins
1cc: Myles Harmon, International Nomenclature
JLJohnson:tj:typed 8/10/89