CLA-2-39:OT:RR:NC:TA:348

Raquel Flores
Cardinal Health, Inc.
Global Trade Department
One Butterfield Trail
El Paso, TX 79906

RE: The tariff classification of disposable plastic gowns from

Dear Ms. Flores:

In your letter dated June 22, 2009, you requested a tariff classification ruling.

The submitted samples, Style 5210PG and 5211PG, are disposable gowns designed to slip over the head. The gowns are constructed of 100% polyethylene plastic material. The plastic disposable gowns have long sleeves; a full back opening; a belt at the waist, which ties at the back; a thumb loop at the wrist.

The applicable subheading for 5210PG and 5211PG will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles of apparel and clothing accessories…Other: Other, Other." The rate of duty will be 5% 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 http://www.usitc.gov/tata/hts/.

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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division