CLA-2-63:RR:NC:N3:349
Ms. Josephine Chien
Continental Agency Inc.
1400 Montefino Ave #200
Diamond Bar, CA 91765
RE: The tariff classification of surgical towels and lap sponges from China
Dear Ms. Chien:
In your letter dated March 26, 2010 you requested a classification ruling on behalf of A Plus International Inc.
The submitted samples are OR towels (item #OR-1727-BS) and LAP sponges (item #LS-1818-PS). The operating room or surgical towels are made from 100 percent cotton woven fabric. The towels are hemmed on 3 or 4 sides with selvage on the unhemmed side. They measure approximately 17 x 27 inches and will be imported in a white, blue or green color. The towels contain an X-ray detectable thread.
The laparotomy sponge is made from 100 percent cotton gauze fabric. The fabric is folded, creating 4 layers, and sewn around the edges and down the center. The sponge will be imported in an 18 x 18 inch, 12 x 12 inch, 8 x 36 inch and 4 x 18 inch sizes. A five inch long loop made from a cotton narrow fabric extends from one corner. An X-ray detectable barium sulfate strip is sewn into each sponge.
You suggest that both the O.R. Towels and the Lap Sponges items should be classified in Heading 3005, Harmonized Tariff Schedule of the United States. We respectfully disagree. You state that, in their condition as imported, both products will be bulk-packed in cartons or cloth bales. After importation, both products will be wrapped with a PE (Polyethylene)-based CSR (Central Supply Room) wrap using a form-fill-seal packaging machine. The packaging materials will be medical grade paper (top) and Surlyn®-EVA (Ethylene Vinyl Acetate)-Surlyn® film (bottom film). Finally, the sterile pack products will be sterilized using gamma irradiation sterilization. Based on the foregoing, it is our position that neither the O.R. Towels nor the Lap Sponges are specifically described by the terms of the text for Heading 3005, HTSUS, because they are not put up for retail sale directly without repacking to users for medical, surgical, dental or veterinary purposes.
The applicable subheading for item #OR-1727-BS will be 6307.90.8910 Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up articles, including dress patterns: other: surgical towels, cotton towels of pile or tufted construction, pillow shells, of cotton, shells for quilts, eiderdowns, comforters and similar articles of cotton… surgical towels. The duty rate will be 7 percent ad valorem.
The applicable subheading for item #LS-1818-PS will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent 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 John Hansen at 646-733-3043.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division