CLA-2-48:S:N8:234 805643

Ms. Kathleen Goeldner Neal
Customs Supervisor
Baxter Healthcare Corporation
One Butterfield Trail
El Paso, Texas 79906

RE: The tariff classification of Scrub Tops, Scrub Pants and Floor Gowns from Mexico.

Dear Ms Neal:

In your letter dated January 4, 1995, to the Customs Service Headquarters Office, you requested a tariff classification ruling for Scrub Tops, Scrub Pants and Floor Gowns, made of Dexter grade 9929D non-woven material. Samples were submitted, which have been analyzed by the Customs Laboratory, as per our advice dated January 10, 1995.

The laboratory reports that the tested garments are made of a material which is composed, by weight, of 54 percent cellulosic fibers, 25.3 percent polyester, and 20.7 percent acrylic binder. Such material is for tariff purposes "paper".

The applicable subheading for the disposable hospital garments so described will be, as you suggest, 4818.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Articles of apparel and clothing accessories, of paper. The rate of duty will be 5 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

Jean F. Maguire
Area Director
New York Seaport