CLA-2-48:OT:RR:NC:4:434
Nicole Petricevic
Steris Corporation
5960 Heisley Rd.
Mentor, OH 44060
RE: The tariff classification of hospital tray liners from Germany
Dear Ms. Petricevic:
In your letter, dated August 4, 2022, you requested a tariff classification ruling. Samples and a product description were provided for our review.
Styles TL-202-500, TL-203-500 and TL-204-500 are single-use tray liners of 100% cellulose creped paper, which come in several sizes and are used to line a tray of medical instruments during sterilization. The paper absorbs condensation and is designed “to reduce the presence of any moisture (internal or external) left in or on a package after sterilization (wet packs).”
You propose classification in subheading 4823.90.8680, Harmonized Tariff Schedule of the United States (HTSUS), as “Other articles of paper.” We disagree. The tray liners are precluded from classification in heading 4823 because they are more specifically provided for in an earlier heading.
The applicable subheading for the paper tray liners will be 4818.90.0080, 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: 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