Mr. Maaz Meah
US Surgitech Inc.
327 Village Drive
Carol Stream, IL 60188
RE: The tariff classification of a plastic foam pad kit from China.
Dear Mr. Meah:
In your letter dated May 3, 2018, you requested a tariff classification ruling on a plastic foam pad kit that is used to secure patients during surgery.
This article is identified as the “SurgyPad Patient Positioner.” It is a non-sterile disposable pad that is used to secure a patient to an operating room table for surgeries that require Trendelenburg / lateral tilt positioning. The pad is made of hydrophilic polyurethane foam; the arm protectors are made of the same material but are stitched with a fabric. There are 10 hook and loop fastening straps with D-rings, which are glued / stitched to the pad. On the back of the pad is an anti-skid strip which is glued to the back of the foam. The kit also comes with a headrest made out of the same material. Everything is single use and disposed of after each surgery.
In your request, you suggested that the classification of 6307.90.6800 might apply to this product due to New York ruling N243452. The product under review for that ruling was considered a set as per the General Rules of Interpretation (GRI) 3(b). The textile fabric provided the essential character for that set and its classification. Please note, when imported individually, the polyurethane foam pad, which was part of that set, was classified under 3926.90.99. As this article is not a set as established by GRI 3(b) and the textile components are minor, this article will be classified by the polyurethane foam.
As this polyurethane foam pad kit is considered an article of plastic and is not more specifically provided for elsewhere, the applicable subheading for the “SurgyPad Patient Positioner” will be 3926.90.9996, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 on 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 Kristopher Burton at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division