CLA-2-56:OT:RR:NC:N3:350
Nicole Petricevic
STERIS Corporation
5960 Heisley Road
Mentor, OH 44060
RE: The tariff classification of two nonwoven fabrics from China
Dear Ms. Petricevic:
In your letter dated July 6, 2022, you requested a tariff classification ruling. Two samples were submitted with your ruling request and will be retained for training purposes.
The products, identified as styles “TLP-012-018” and “TLP-020-025” are nonwoven fabrics. In your request, you state that these products are composed of 50 percent pulp and 50 percent polyester staple fibers. The pulp is ground and spread onto the polyester, the two layers are then spunlaced together, dried, and sterilized. The fabric is then rolled, cut, and folded into small pieces. The fabrics weigh 60 g/m2 and will be imported as rectangles. You indicate the nonwoven fabrics are packaged for sale directly to consumers and will be used in hospital settings as tray liners to absorb condensation created during sterilization.
In your letter, you suggest classification in subheading 4818.90.0080, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “…handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers.” We disagree.
Paper is the term generally used to refer to matted or felt sheets of fibers formed on a fine wire screen from a paper pulp “slurry” (a “slurry” is also known as paper fibers suspended in water) which is then dried by pressing and finished by calendering. This is consistent with the Explanatory Notes (“ENs”) to Chapter 48 which define paper as essentially consisting of “the cellulosic fibres of the pulps of Chapter 47 felted together in sheet form.” Further support that paper is made from a paper pulp “slurry” comes from the EN’s to Chapter 48 which state that in the manufacturing of paper “[t]he pulp is prepared by blending if necessary, mixing with fillers, size, or colouring matter as required, and reduction to a suitable consistency by dilution in water and mechanical beating.”
Based on the description of the manufacturing process, the tray liners are not made in a way that is consistent with the manufacture of paper, per the ENs to Chapter 48.
The applicable subheading for styles “TLP-012-018” and “TLP-020-025,” will be 5603.92.0070, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 25 g/m2 but not more than 70 g/m2: Nonwoven articles, ready for use and packaged for industrial, institutional or retail sale, whether or not separated, perforated or impregnated, not elsewhere specified or included.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5603.92.0070, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5603.92.0070, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2. 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 Michael Capanna via email at [email protected].
Sincerely, Steven A. Mack Director National Commodity Specialist Division