CLA-2 CO:R:C:T 951978 SK
TARIFF NO's.: 6210.10.2000; 6307.90.6000
Ken W. Read
Baxter Healthcare Corporation
Convertors Operation
One Butterfield Trail
El Paso, Texas 79906
RE: Affirmation of HRL 086629 (5/4/90); essential character
determination is appropriate where article qualifies
as a composite good; neither the paper nor the nonwoven
textile fabric imparts the essential character; GRI 3(c);
headings 6210 and 6307, HTSUSA; EN to Chap. 48.
Dear Mr. Read:
On May 4, 1990, this office issued you Headquarters Ruling
Letter (HRL) 086629, classifying various surgical garments and
drapes made from a material known as "Sontara." Upon further
review, our holding in that ruling is affirmed and our analysis
follows.
FACTS:
HRL 086629 classified surgical garments and drapes made from
"Sontara" under subheading 6210.10.2000, HTSUSA, for the garments
and subheading 6307.90.6000, HTSUSA, for the drapes. It was
determined that as neither the paper nor the nonwoven textile
fabric imparted the essential character to the merchandise,
classification of these articles was properly based on a GRI 3(c)
analysis.
HRL 086629 served to revoke HRL 081946, dated December 29,
1989. Although the holding in HRL 081946 was deemed incorrect,
the rationale in that ruling was proper.
You seek classification of the subject merchandise under
Chapter 48, HTSUSA, and contend that these articles are properly
classifiable as hospital articles of paper. This claim was also
addressed in HRL 086629.
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The seven articles which were the subject of HRL 086629 were
a scrub top, scrub pants, warm-up jacket, two types of operating
gowns, a surgical drape and a perineal towel. All of the
products are assembled in Mexico from a material described as
"Sontara" which consists of a woodpulp paper and a polyester
fiber batt which have been hydraulically entangled together by a
patented water jet process. This structure is then water
repellant treated with a fluorochemical and wax finish emulsion.
All of the articles are used exclusively in hospitals during
surgical procedures and are discarded after a single use.
ISSUES:
Is the essential character of these articles imparted by
their paper or textile components?
What is the proper classification of these articles?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is governed by
the General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Where the
goods cannot be classified solely on the basis of GRI 1, and if
the remaining headings and legal notes do not otherwise require,
the remaining GRI's may be applied in order of their appearance.
In earlier submissions, you stated that "Sontara" is
composed of 55% wood pulp with only a 45% textile content. Fiber
analysis conducted by the U.S. Customs Laboratory indicates that
the material is composed of only 49% wood pulp, although later
headquarters rulings did not contest that the product contained
55% wood pulp. You further assert that because the textile
component does not predominate by weight, this product can not be
classified as a textile. In support of this contention, you cite
the Explanatory Notes (EN) to Chapter 48, HTSUSA, which state:
Where the textile fibers predominate by weight, the
products are not regarded as paper and are classified
as nonwovens (heading 56.03)."
The Explanatory Notes (EN) to the Harmonized Commodity and
Description Coding System, although not legally binding, are the
official interpretation of the nomenclature at the international
level. This language does not mean that the percentage of
textile fibers in this product is necessarily determinative of
classification.
- 3 -
Chapter 48 refers to the type of product where woodpulp and
textile fibers are mixed in one slurry and then a paper or a
nonwoven product is made from that slurry. "Sontara" is not made
this way. This material consists of two layers, one of which is
woodpulp, the other a polyester fiber batt. The two preexistant
layers are then hydraulically entangled by a patented water jet
process. One side of the "Sontara" is described as "paper rich",
the other as "polyester rich." After the water jet process, the
woodpulp and the polyester are intermingled but one side remains
predominantly woodpulp and the other side predominantly
polyester.
As this product is comprised of a paper portion and a
textile portion, this article is a composite good and the
relevant analysis for classification purposes is provided by GRI
3 which reads:
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 affected
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...contained in mixed
or composite goods...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.
As noted supra, this product has a paper and a textile
component and they are equally provided for in the Nomenclature.
GRI 3(b) applies as follows:
(b) ... composite goods consisting of different materials
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.
Explanatory Note VIII to GRI 3(b) states that:
The factor which determines essential character will
vary as between different kinds of goods. It may,
for example, be determined by the nature of the
material or component, its bulk, quantity, weight
or value, or by the role of a constituent material
in relation to the use of the goods.
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With regard to the subject merchandise, it is impossible to
determine which of its components determines this article's
essential character: both make significant contributions to the
product, both are essential to the function of "Sontara", and the
contribution of the paper component does not so outweigh the
textile contribution so that it clearly imparts this product's
essential character.
GRI 3(c) sets forth that 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. Accordingly, the article at issue
is properly classified under headings 6210, HTSUSA and heading
6307, HTSUSA, as these headings occur later in numerical order
than do the relevant headings in Chapter 48, HTSUSA.
HOLDING:
HRL 086629 is affirmed.
The garments made from "Sontara" are classifiable under
subheading 6210.10.2000, HTSUSA, which provides for garments made
up of fabrics of heading 5603, formed on a base of paper or
covered or lined with paper. The rate of duty is 5.6% ad
valorem.
The drapes made from "Sontara" are classifiable under
subheading 6307.90.6000, HTSUSA, which provides for surgical
drapes of fabric formed on a base of paper or covered or lined
with paper, dutiable at a rate of 5.6% ad valorem.
Due to the nature of the statistical annotation (the ninth
and tenth digits of the classification) and the restraint
(quota/visa) categories, you should contact your local Customs
office prior to importation of this merchandise to determine the
current status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division