CLA-2-63:OT:RR:NC:N3:349
Ms. Gina Napolitano
GIF Services Inc.
160 Pehle Ave. Saddle Brook, NJ 07763
RE: The tariff classification of a hospital repositioning sheet from China
Dear Ms. Napolitano:
In your letter dated February 14, 2023, you requested a tariff classification ruling on behalf of your client, Cahill Nonwovens Company LLC. A sample was provided and will be retained for training purposes.
The Hercules Single-Patient-Use Disposable Sheet is a disposable repositioning sheet made of an unnapped polyester nonwoven fabric. The sheet is one of three components of the Hercules repositioning system and is used with the separately imported Hercules Drive and Hercules Sleep Surface hospital bed to reposition a patient without help from nursing staff. There are two one-inch vertical slits each secured by stitching at the top of the Hercules Dream Sheet which allows the sheet to clip into the Hercules Drive at the head of the bed. While the top and bottom edges of the sheet are left unfinished, a 1/8-inch-thick polypropylene braided cord is sewn under a nonwoven binding along the sides of the sheet. The side edges are designed to slide into channels on the Hercules Sleep Surface to keep the sheet in place under the patient as it is pulled by the motor up the length of the bed. The words “ADVANCE ARROWS PAST EDGE OF MATTRESS BEFORE PULLING PATIENT WEIGHT” and five arrows pointing to the top of the sheet are printed in large red font on the face of the sheet. The sheet measures approximately 192 x 42 inches.
In your letter, you propose classification under subheading 9402.90.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hospital beds. We disagree. The sheet is neither a hospital bed nor part of a hospital bed. It will be classified elsewhere. Please note that articles are classified by the FDA to protect public safety, not as guidance for classification of imported merchandise. See Amersham Corp. v. United States, 5 C.I.T. 49, 56, 564 F.Supp. 813, 817 (1983).
The applicable subheading for the Hercules Disposable Sheet will be 6302.22.1060, HTSUS, which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other bed linen, printed: Of man-made fibers: Containing any embroidery, lace, braid, edging, trimming, piping or applique work: Other: Other.” The rate of duty will be 14.9 percent ad valorem.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division