CLA-2-48:OT:RR:NC:4:434
Mr. Lars-Erik Hjelm
Akin Gump Strauss Hauer & Feld LLP
1333 New Hampshire Avenue NW
Washington D.C. 20036
RE: The tariff classification of tray covers and headrest covers from China
Dear Mr. Hjelm:
In your letter, dated March 29, 2019, you requested a tariff classification ruling on behalf of your client, Young Innovations, Inc. Product descriptions and samples of the headrest cover were provided for review. The two products under consideration are intended to be used in a dental office, per your submission.
The “Paper Tray Cover” is designed to lay atop an instrument tray to help keep it sanitary, absorbing any residual fluids that may pass from the dental instruments. You describe the tray cover as constructed wholly of paper and measuring 8.5” by 12.25” with rounded corners, allowing it to fit into a standard “Size B” dental tray.
The “Headrest Covers” measure approximately 10” by 10” or 10” by 13”, depending on the style. The cover forms a pocket that is designed to fit over the headrest on a dental chair to provide a sanitary, absorbent barrier between the chair and the patient’s head. The three-ply construction consists of two layers of textured paper backed by a thin layer of polyethylene plastic on the inner surface.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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, insofar as this criterion is applicable.
The headrest cover is a composite article made up of both paper and plastic. It is the opinion of this office that the paper, by its nature and role, provides the essential character of the cover because the two layers provide the absorbent aspect and are first to come in contact with any fluids, as well as contact with the patient’s head. The paper also appears to predominate by bulk and weight, although figures were not provided.
The applicable subheading for the paper tray covers and the headrest covers will be 4818.90.0000, HTSUS, which provides for Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported.
If you have any questions regarding the ruling, contact National Import Specialist Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division