CLA-2 CO:R:C:G: 083592 JLJ 835711
Mr. George M. Keller
Bunzl Specialty Materials, Inc.
1220-K Kennestone Circle
Marietta, Georgia 30066
RE: Classification of Sterisheet
Dear Mr. Keller:
You inquired about the tariff classification of a product
called Sterisheet 77, imported from England. You submitted a
sample of the product along with your inquiry.
FACTS:
You stated that Sterisheet 77 will be manufactured at
Wycombe Marsh Paper Mills Limited in England and sold to
Wycombe's United States subsidiary, Bunzl. Sterisheet 77 will be
imported in rolls or sheets.
You advise us that the full name of the instant product is
Sterisheet 77 Surgical Crepe Paper and that its primary use is to
wrap surgical instruments for sterilization in hospitals.
Sterisheet 77 is designed to withstand hospital sterilization
heat treatment of instruments.
Sterisheet 77 is composed of 71 percent paper fibers, 16
percent polyester fibers and 13 percent resin. According to your
description of the manufacturing process, the polyester fibers
are added to the slurry before the web is formed. The product is
creped and coated with a resin characteristic of a terpolymer of
styrene, acrylic acid, and maleic ester. Our Technical Services
office informs us that this resin is considered to be a plastic.
You suggest that this product is properly classified under
Heading 4808, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for creped paper.
-2-
ISSUE:
What is the tariff classification of Sterisheet 77?
LAW AND ANALYSIS:
Chapter 48, Note 5, HTSUSA, defines "kraft paper and
paperboard" as "paper and paperboard of which not less than 80
percent by weight of the total fiber content consists of fibers
obtained by the chemical sulfate or soda processes." You suggest
classification of Sterisheet 77 under subheading 4808.30.00,
HTSUSA, which covers other kraft paper, creped or crinkled,
whether or not embossed or perforated.
Assuming that Sterisheet meets the specifications set forth
in Note 5, it also answers the description set forth in Heading
4811, which covers coated paper. Chapter 48, Note 6, HTSUSA,
states that "Paper...answering to a description in two or more of
the headings 4801 to 4811 are to be classified under that one of
such headings which occurs last in numerical order in the tariff
schedule." Since Heading 4811 occurs after Heading 4808, the
Sterisheet 77 must be classified there, in subheading 4811.39.40,
HTSUSA, which covers coated paper, coated, impregnated or covered
with plastics, other, other. Subheading 4811.39.40 is duty-free.
HOLDING:
Sterisheet 77 is classified in subheading 4811.3940, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 083592JLJ
6cc: Area Director, New York Seaport (NIS-234)
1cc: District Director, Atlanta, Georgia
JLJohnson:ph:typed 05/11/89