Mr. Paul S. Anderson
The Anderson Law Firm, LLC
111 Barclay Boulevard
Lincolnshire, IL 60069
RE: The tariff classification of a patient positioner from China.
Dear Mr. Anderson:
In your letter dated July 12, 2021, you requested a tariff classification ruling on behalf of your client, U.S. Surgitech, Inc.
Images were submitted in lieu of a sample.
The product under consideration is described as the "SurgyPad Patient Positioner, Version 3." Per your submission, the bulk of the product by volume consists of a green/blue colored polyurethane foam material. The article fits a patient's torso up through the head area and has foam protective arms permanently sewn to the product. There are six hook and loop straps that attach the product to the operating table. The straps and materials are sewn and glued with a water-based glue. There is also a black anti-skid portion on the back of the article which is comprised of rubber and felt and is used for extra adhesion in securing the patient to the table.
This version of the patient positioner has wider body straps, extended arm length, wider and more substantial arm straps, upgraded D-rings on the arms for greater security, and upgraded foam quality on the arms to accommodate larger patients. Also contained in the packaging are extra hook and loop straps along with a draw/lift sheet made of 80-gram spun lace non-woven fabric. This lift sheet is sold with the patient positioner and is included in the same packaging. The sheet is placed on top of the patient positioner but underneath the patient and is used to move the patient up or down if different positioning is needed. The subject article is a one-time use, disposable article which is designed solely for use in securing a patient to an operating room table for surgeries that require Trendelenburg-lateral tilt positioning.
We note that this request is for a product which is very similar to the product ruled upon in New York ruling N296901, dated May 22, 2018. Additionally, effective July 1, 2020, subheading 3926.90.9950, Harmonized Tariff Schedule of the United States (HTSUS), was created, which in part provides for "medical positioning or transport pads."
You propose classification of the "SurgyPad Patient Positioner" in subheading 9402.90.0020, HTSUS, as a part of the operating table. We disagree. The surgical operation table is a complete article. The pad is a single use, disposable article designed to be simply attached to the rails of a surgical operating table via six hook and loop straps. The pad is not necessary to the completion of the operation table, which can function without it. Therefore, the pad does not constitute "an integral, constituent, or component part" of the operation table and cannot be classified under heading 9402. As such, this product would be classified by its constituent materials, and we find it is the polyurethane plastic foam which would impart the essential character, General Rule of Interpretation 3(b) noted.
The applicable subheading for the "SurgyPad Patient Positioner, Version 3" will be 3926.90.9950, HTSUS, which provides for "[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [f]ace masks and shields, medical positioning or transport pads, medical waste containers or disinfectant wipes dispensers." The column one, general rate of duty is 5.3 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9950, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9950, 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 at https://hts.usitc.gov/current.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 email@example.com.
Steven A. Mack
National Commodity Specialist Division