CLA-2-94:OT:RR:NC:N4:433
Donna Kjeldsen
Customs Compliance
Centurion Medical Products Corporation
P.O. Box 510
Williamston, MI 48895
RE: The tariff classification of PVC Wallaby Bag from China.
Dear Ms. Kjeldsen:
In your letter received by the NCSD, July 23, 2009, you requested a tariff classification ruling. It is indicated in your letter that Centurion Medical Products Corporation, was formerly known as Tri-State Hospital Supply Corporation. As requested, the sample will be returned to you.
The subject item is called a wallaby bag, which is part of a laundry hamper used by hospitals or institutions. The bag is in the form of a pouch that measures approximately 14 inches by 14 ½ inches. The purpose of the pouch is to hold replacement bags that are constructed from a flame retardant Polyvinyl Chloride (PVC), antimicrobial agent, and laminated to a polyester scrim; these replacement bags will be used in hospitals or institutions for the storage and removal of soiled linen. Descriptive literature and a photo, indicates that the wallaby affixes to the back of the hamper and is not a disposable bag.
New York Ruling issued to Tri-State Hospital Supply Corporation, N061762 dated June 10, 2009, classified the hamper with its attached wallaby bag as an article of metal furniture, Harmonized Tariff Schedule of the United States (HTSUS), Subheading 9403.20.0030.
The Explanatory Notes (ENs) to the HTSUS for Chapter 94 states: “this Chapter only covers parts, whether or not in the rough, of the goods of headings 94.01 to 94.03 (emphasis added: other furniture and parts thereof) and 94.05, when identifiable by their shape or other specific features as parts designed solely or principally for an article of those headings. They are classified in this Chapter when not more specifically covered elsewhere.” As the wallaby bag is not enumerated in HTSUS, Heading 4202, which reads in pertinent part traveling bags, toiletry bags, knapsacks, backpacks, shopping bags…..this item is excluded from such provision. Neither is wallaby bag classified in HTSUS, Heading 3923, the provision for “articles for the conveyance or packing of goods, of plastic; stoppers, lids, caps and other closures, of plastic,” as the item is not ordinarily discarded after the contents have been utilized.
The applicable subheading for the Wallaby Bag, imported separately, will be 9403.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other furniture and parts thereof: Parts; Other; Of rubber or plastic; Of reinforced or laminated plastic.” The rate of duty will be free.
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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division