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CLA-2 CO:R:C:T 089744jlj
Mr. Vincent Sommella,
Capital Customs Brokers, Inc. and
International Freight Forwarders,
P. O. Box 30942,
J. F. K. Airport Station
Jamaica, New York 11430
RE: Classification of an Isolation Gown, a Cap, and Shoe Covers
Dear Mr. Sommella:
In your letter of June 3, 1991, you requested a tariff
classification under the Harmonized Tariff Schedule of the United
States Annotated (HTSUSA) for an isolation gown, a cap and shoe
covers of polypropylene which are to be imported for a client of
yours. You submitted samples of the items in question.
FACTS:
The instant samples are as follows:
(1) Style 125-108D is an isolation gown made of nonwoven
spunbonded polypropylene material. The disposable gown has a
wrap-around belt, elastic cuffs, a full back opening, and a tie
closure at the back of the neck.
(2) Style 100-B101P is a bouffant "litecap" made of nonwoven
spunbonded poylpropylene material. It is circular in shape, and
it has an opening in the center with an elastic band sewn into
the outer edge to hold it in place and give it shape.
(3) Style 170-1062 is a pair of shoe covers made of nonwoven
spunbonded polypropylene material. There is a circular opening
in the center of the shoe covers with a piece of elastic band
sewn into the outer edge. The soles also have a piece of
elastic band sewn into the center.
ISSUE:
What is the correct HTSUSA classification of these items?
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
according to the terms of the headings and any relative section
or chapter notes.
You state that you believe all three samples should be
classified under the provision for other articles of plastics and
articles of other materials of headings 3901 to 3914: other:
other, in subheading 3926.20.5050, HTSUSA.
Chapter Note 2 (l) of Chapter 39, HTSUSA, states that
Chapter 39 does not cover goods of Section XI (textiles and
textile articles). For tariff purposes, polyproplylene fibers
are considered to be man-made textile fibers. See Chapter 54
Note 1(a) covering man-made filaments.
Subheading 6505.90.8015, HTSUSA, specifically covers
nonwoven disposable headgear without peaks or visors. Inasmuch
as the instant litecap fits within this provision, it is
classified there by virtue of GRI 1. See Customs Headquarters
Ruling Letter (HRL) 081415 of May 2, 1989, HRL 083935 OF July 7,
1989 and HRL 084759 of October 3, 1989.
The isolation gown is also classified according to GRI 1,
in subheading 6210.10.4010, HTSUSA, under the provision for
garments, made up of fabrics of heading 5602, 5603, 5906 or 5907:
other, nonwoven disposable apparel designed for use in hospitals,
clinics, laboratories or contaminated areas.
The General Explanatory Notes of Chapter 64, HTSUSA, state,
in relevant part:
For the purposes of this Chapter, the term "footwear"
does not, however, include disposable foot or shoe
coverings of flimsy material (paper, sheeting of
plastics, etc.) without applied soles. These products
are classified according to their constituent material.
Following this explanatory note, the instant shoe covers, which
are of a relatively flimsy material and do not have applied
soles, must be classified according to their component material
in Section XI.
It is Customs position that disposable shoe covers made of
nonwoven man-made fibers are classified under the provision for
other made up articles of textile, in subheading 6307.90.9490,
HTSUSA. See HRL 084759, which was mentioned above.
HOLDING:
For the reasons stated above, the isolation gown is
classified in subheading 6210.10.4010, HTSUSA, dutiable at the
rate of 17 percent ad valorem. Under subheading 9902.62.10,
HTSUSA, such gowns are currently subject to a reduced duty rate.
Please consult your local import specialist for details, giving
the country of origin. The shoe covers are classified in
subheading 6307.90.9490, HTSUSA, dutiable at the rate of 7
percent ad valorem. The litecaps are classified in subheading
6505.90.8015, HTSUSA, dutiable at the rate of 8 percent ad
valorem plus 22 cents per kilogram.
Sincerely,
John Durant, Director
Commercial Rulings Divison