CLA-2 CO:R:C:F 950796 EAB
Lawrence R. Pilon, Esquire
Hodes & Pilon
33 North Dearborn Street, Suite 2204
Chicago, Illinois 60602-3109
Re: Radiopaque cord
Dear Mr. Pilon:
This is in reply to your letter dated July 10, 1991 on
behalf of Medline Industries, Inc., in which you request a
binding ruling on the tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) of
radiopaque cord.
FACTS:
Customs New York laboratory has analyzed a sample of the
cord and reports that it is a composite material consisting of
63% barium sulfate, 18% plasticizer and 19% polyvinyl chloride
plastic. A small amount of pigment imparts a blue color to the
outside of the filament, which is otherwise white in color.
The cord will be used by your client in the manufacture of
textile or other non-metallic items such as surgical towels and
laparotomy sponges used by health care professionals. The
presence of the radiopaque cord in such items enables them to be
detected by x-rays if they remain in the patient following
closure.
You suggest classification under subheading 9022.90.60,
HTSUSA, a provision describing parts and accessories of an
apparatus based on the use of x-rays.
ISSUE:
What is the proper tariff classification under the HTSUSA of
radiopaque cord used in the manufacture of surgical towels and
laparotomy sponges used by health care professionals?
LAW AND ANALYSIS:
Merchandise imported into the U.S. is classified under the
HTSUSA. The tariff classification of merchandise under the
HTSUSA is governed by the principles set forth in the General
Rules of Interpretation (GRIs) and, in the absence of special
language or context which otherwise requires, by the Additional
U.S. Rules of Interpretation. The GRIs and the Additional U.S.
Rules of Interpretation are part of the HTSUSA and are to be
considered statutory provisions of law for all purposes.
GRI 1 requires that classification be determined first
according to the terms of the headings of the tariff schedule and
any relative section or chapter notes and, unless otherwise
required, according to the remaining GRI's taken in order.
We disagree with your position that the radiopaque cord is a
part of an apparatus based on the use of x-rays. The cord is
used by your client in the manufacture of surgical towels and
laparotomy sponges. Since neither of those items is a part of an
x-ray apparatus, we do not believe that the radiopaque cord is
such a part.
GRI 2(b) provides in part that any reference in a heading to
a material or substance shall be taken to include a reference to
mixtures or combinations of that material or substance with other
materials or substances, and that the classification of goods
consisting of more than one material or substance shall be
according to the principles of GRI 3.
GRI 3(b) provides in part that composite goods shall be
classified as if they consisted of the material or component
which gives them their essential character.
In powdered form, nontoxic barium sulfate from which all
soluble barium compounds have been removed is widely used as an
opaque medium for radiography of the gastrointestinal tract,
Hampel and Hawley, The Encyclopedia of Chemistry, 3d Edition.
Clearly, the subject merchandise is manufactured by your
client specifically to take advantage of the radiographic
applications of barium sulfate. We are of the opinion that it is
the barium sulfate in the cord, which is characterized as
radiopaque, that imparts the essential character to the
composite. Pursuant to GRI 3(b), we are of the opinion that the
merchandise is classifiable under subheading 2833.27, HTSUSA, as
a sulfate of barium.
HOLDING:
Radiopaque cord containing 63% barium sulfate is
classifiable under subheading 2833.27.0000, HTSUSA, a provision
for sulfates; other sulfates: of barium. Merchandise classified
under this subheading is subject to a general column one duty
rate of 0.4 per kilogram.
Sincerely,
John Durant, Director
Commercial Rulings Division