CLA-2 CO:R:C:G: 081976 JLJ 827426
Lynn S. Baker, Esquire
Katten, Muchin & Zavis
525 West Monroe Street, Suite 1600
Chicago, Illinois 60603-3693
RE: Tariff classification of disposable hospital cover
Dear Ms. Baker:
You requested a tariff classification under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for a
disposable hospital cover which is processed in Mexico for your
client, Convertors Division of Baxter Healthcare Corporation of
El Paso, Texas. You submitted a sample with your request.
Inasmuch as you did not ask about the applicability of Chapter
98, HTSUSA, to the hospital cover, we will not discuss it here.
FACTS:
The instant merchandise is a disposable hospital cover
intended to cover an examining table and drape over the
patient's legs. It is a rectangular product which has been
folded over and glued to create a pocket at one end. The
patient's toes are placed in that pocket while the remainder is
draped over the patient's legs.
The hospital cover is made of a product known as Dexter
3557, which you state is made of wood pulp and polyester
fibers. You state that Dexter 3557 is, by weight, more than
half wood pulp and the remainder polyester fibers. Customs
Laboratory Report No. 2-88-10452-001 of February 25, 1989,
states that Dexter 3557 appears to have been made on a paper
making machine with an attachment necessitated by the long
polyester fibers.
ISSUE:
What is the classification of the hospital cover?
-2-
LAW AND ANALYSIS:
The first issue to be decided is whether Dexter 3557 is a
paper or a textile. The Explanatory Notes for Chapter 48,
HTSUSA, define paper as follows:
Paper consists essentially of
the cellulosic fibers of the pulp
of Chapter 47 felted together in
in sheet form. Many products, such
as certain tea-bag materials, consist
of mixture of these cellulose fibers
and of textile fibers (in particular
man-made fibers as defined in Note 1
to Chapter 54). Where the textile fibers
predominate by weight, the products
are not regarded as papers and are
classified as nonwovens (heading 5603).
Following the Explanatory Notes, the wood pulp predominates by
weight over the polyester fibers in Dexter 3557; therefore, the
material is a paper classified in Chapter 48.
The next issue is the classification of the instant
hospital cover made of Dexter 3557. You suggest classification
in Heading 4818, HTSUSA, for the table cover. Heading 4818
covers "Toilet paper, handkerchiefs, cleansing tissues, towels,
tablecloths, table napkins, diapers, tampons, bed sheets and
similar household, sanitary or hospital articles...of paper
pulp, paper, cellulose wadding or webs of cellulose fibers."
We agree that this heading seems applicable and find that the
provision for similar articles of paper: other, in subheading
4818.90.0000, HTSUSA, applies to the instant hospital cover.
HOLDING:
The instant hospital cover made of Dexter 3557 is
classified in subheading 4818.90.0000, HTSUSA, dutiable at the
-3-
rate of 3 percent ad valorem. Products of Mexico classified in
this subheading are eligible for duty-free entry under the
Generalized System of Preferences if all applicable regulations
are met.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport (NIS-234)
1 cc: D.D., El Paso, Texas
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