CLA-2-56:S:N:N6:350 888157
Mr. Rufus E. Jarman, Jr.
Barnes, Richardson & Colburn
475 Park Avenue South
New York, NY 10016
RE: The tariff classification of paper/man-made fiber material,
from Taiwan.
Dear Mr. Jarman:
In your letters dated July 7 and 14, 1993, on behalf of The
Hansen Paper Company, you requested a classification ruling.
The subject merchandise, which was not identified as to style
or quality number, is a composite material made from a layer of
wood pulp paper and a layer of a nonwoven textile material that
have been hydroentangled together to form a single fabric. You
state that the product consists, by weight, of approximately 57.3
percent paper pulp and 42.7 percent textile (approximately 16.11
percent rayon and 26.59 percent polyester). It is indicated that
the weight of the material is 75 g/m.sq. and will be imported in
rolls that typically range from 100 cm to 165 cm in width and a
linear length in excess of 1,000 meters. Some of the material will
be treated with a water repellency chemical and the product will
come in a variety of colors, including white and blue. You do not
indicate the end use for this material, but it is of the kind used
in hospitals and clean rooms to make surgical drapes, gowns and
similar disposable products.
You believe that the treated material should be classified as
a coated or impregnated paper under HTS subheading 4811.90.80 and
the untreated material under HTS subheading 4805.60.90 as an other
untreated paper. To this end you cite the Explanatory Notes to
chapter 48 regarding mixtures of wood pulp and textile fibers, and
HRL's 081976 and 084024. However, the materials, which were the
subject of these two Headquarters rulings, were made from a single
slurry mixture of wood pulp and textile fiber, both in chief weight
of wood pulp.
You also refer to HRL 086629, in which products were
classified as textile articles not only because the textile fibers
predominated in weight, but that Headquarters considered the
textile to impart the essential character to the material. The
"Sontara" material of this Headquarters ruling is similar in
construction to the material under consideration - a layer of paper
and a layer of textile hydroentangled together. In this situation,
because of the method of construction, component weight is not a
prime consideration and we look to see which component imparts the
essential character to the material.
We consider that both components (counter to the position
expressed in HRL 086629) equally contribute to the overall
specifications and performance of the subject material. Since
neither component imparts the essential character to the material,
we refer to General Rule of Interpretation (GRI) 3 (c), which
states:
When goods cannot be classified by reference to 3 (a) or
3 (b), they shall be classified under the heading which
occurs last in numerical order among those which equally
merit consideration.
Between HTS headings 4805, 4811 and 5603, heading 5603 appears
last.
This is Headquarters position expressed in their ruling letter
084362 of August 11, 1989. The therein subject material, also
Sontara, consisted, by weight, of 55 percent wood pulp and 45
percent polyester, plus or minus 2 percent for both components.
This position of equal essential character has been consistently
followed for material of this type of construction.
Following GRI 3 (c) we consider this material to be classified
under
subheading 5603.00.9050, Harmonized Tariff Schedule of the United
States (HTS), which provides for nonwovens, whether or not
impregnated, coated, covered or laminated, obtained by mechanical
entanglement, of staple fibers. The duty rate will be 12.5 percent
ad valorem.
This merchandise falls within textile category designation
223. Based upon international textile trade agreements, products
of Taiwan are subject to quota and the requirement of a visa..
The designated textile and apparel category may be subdivided
into parts. If so, visa and quota requirements applicable to the
subject merchandise may be affected. Since part categories are the
result of international bilateral agreements which are subject to
frequent renegotiations and changes, to obtain the most current
information available, we suggest that you check, close to the time
of shipment, the Status Report on Current Import Quotas (Restraint
Levels), an internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
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