CLA-2-48:OT:RR:NC:N2:234
Ms. Angela Meyer
L.A.D. Global Enterprises, Inc.
1309 S. Fountain Dr.
Olathe, KS 66061
RE: The tariff classification of non-woven absorbent sheet, overflow protection and mattress pad
Dear Ms. Meyer:
In your letter dated October 22, 2008 and updated letter dated October 24, 2008, you requested a tariff classification ruling. The samples which you submitted are being retained by this office.
Three samples, identified as items #1901-0101, #1902-9027 and #1902-9029-W2, were submitted for our review. Item #1901-0101 an absorbent sheet composed of three layers; a layer of white non-woven polypropylene, a layer of non-dust paper air-laid pulp and a layer of skid-proof polyethylene. Item #1902-9027 an overflow pad composed of six layers; a blue layer of polyethylene, four layers of wood pulp and a layer of non-woven polypropylene. Item #1902-9029-W2 a mattress pad composed of three layers; a layer of cast polypropylene, a layer of non-dust paper air-laid pulp and a layer of thermal bonding non-woven polypropylene. The pulp is chief weight for all the above items and therefore imparts the essential character. These items are designed to be used in the medical industry and will be used mainly in the operating room to help absorb liquid and prevent leakage. They are usually placed on the operating table and/or floor. They will be imported in a non-sterile condition.
The applicable subheading for the absorbent sheet, overflow pad and mattress pad will be 4818.40.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Toilet paper …table napkins diapers, tampons, bed sheets and similar household, sanitary or hospital articles, . . . of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Sanitary napkins and tampons, diapers and diaper liners and similar sanitary articles: of paper pulp. 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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division