CLA-2-63:S:N:N3H:350 867233
Mr. Ken W. Read
Baxter Healthcare Corp.
One Butterfield Trail
El Paso, TX 79906
RE: The tariff classification of two surgical drapes, from
Mexico.
Dear Mr. Read:
In your letter dated September 18, 1991, you requested a tariff
classification ruling.
Two representative types, known as Extremity Drape 29412 and
Angiography Drape 29460, were submitted with your inquiry. These
drapes are of a type that are used in operating rooms to cover
the patient during specific operating procedures. You listed the
component materials of these drapes as follows:
Extremity Drape (29412) Wt. Grams
Sontara Panel 249
Sontara Cord Holding Tabs 5
Plastic Panels (2) 182
Kraton Reinforcement 12
Reinforcement Pad (paper pulp and
1.75 mil polyethylene film) 99
Angiography Drape (29460)
Sontara Panel 115
Plastic Panels (2) 276
Catheter Pouch (4 mil polyethylene) 11
Reinforcement Pad (Delnet,
nonwoven,and 1 mil polyethylene) 116
Miscellaneous (tape, liner,
shield and label) 35
"Sontara", a major component of both of these drapes, is a product
formed by combining a nonwoven textile and paper material, and due to
its construction and the applicable General Rules of Interpretation, is
itself, classifiable as a nonwoven material. As indicated above, both
of these drapes are assembled from various components. These products
are composite goods, and, therefore, a determination of essential
character must be made.
Although weight can be a consideration in determining such, we are
of the opinion that the "Sontara" component and the other nonwoven
fabric elements are of equal importance to the plastic components as
respects the end use of these products. Following GRI 3(c) which
states that when you have a composite good consisting of two materials
that both impart equally to the essential character of the product, you
classify the product in the subheading of the tariff which occurs
last.
In this case, that would mean that the applicable subheading for
the two drapes will be 6307.90.6090, Harmonized Tariff Schedule of the
United States (HTS), which provides for other made-up articles,
surgical drapes. The rate of duty will be 5.6 percent ad valorem.
Although you did not ask for partial duty exemption under item
9802.00.80,HTS, these drapes which were assembled in Mexico from
components which are the product of the United States; may be elegible
for a partial duty exemption. We would, however, require a detailed
step by step description of the manufacturing and/ or assembly
operation that takes place in both countries before we could rule on
this issue.
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