CLA-2-63:OT:RR:NC:N3:351
Mr. Matthew Williams
John A. Steer Company
1227 North 4th Street Philadelphia, PA 19122
RE: The tariff classification of Tyvek® sterilized packaging products from Taiwan
Dear Mr. Williams:
In your letter dated May 1, 2023, you requested a tariff classification ruling on behalf of your client, Keystone Safety. Samples of the product were provided to this office and will be retained for training purposes.
Item 1, described as a “Tyvek® Steam Roll,” is for packaging sterilized medical, laboratory, or machinery parts for shipping and storage. The flat tubular sleeve is comprised of two layers: a top layer of 100 percent high-density polyethylene (HDPE) 90µm clear plastic film, and a bottom layer of 100 percent HDPE spunbonded nonwoven Tyvek® material. The two layers are heat sealed and compressed together along both vertical edges. You state the remaining two openings will be heat sealed by the end user in the United States after items are placed inside the sleeve. The SKU# will be delineated by the size of the sleeve: SKU# P105.01.0505 measures 8 inches in length by 15 ¾ inches in width; SKU #P105.01.0507 measures 12 inches in length by 15 ¾ inches in width; SKU# P105.01.0509 measures 15 ¾ inches square; SKU# P105.01.0510 measures 20 inches in length by 15 ¾ inches in width; SKU# P105.01.0511 measures 23 ¾ inches in length by 15 ¾ inches in width; and SKU# P105.01.0512 measures 31 ½ inches in length by 15 ¾ in width.
Item 2, described as a “Easy Tear Tyvek® Steam Bag,” is for packaging sterilized medical, laboratory, or machinery parts for shipping and storage. The rectangular flat bag is comprised of two layers: a top layer of 100 percent HDPE 90µm clear plastic, and a bottom layer of 100 percent HDPE spunbonded nonwoven Tyvek® material which has been heat sealed to a 2 ½ inch piece of 100 percent HDPE 90µm clear plastic film. The two layers are heat sealed and compressed together on three sides after items are placed inside the bag. You state the remaining opening will be heat sealed by the end user in the United States. The SKU# will be delineated by the size of the bag: SKU#P105.15.0309 measures 13 inches length by 18 inches in width; SKU# P105.15.0302 measures 16 in length by 20 inches in width; and SKU#P105.15.0305 measures 20 inches in length by 26 inches in width.
Item 3, Style# P719.03.0301, described as a “Tyvek® Steam Self-Seal Peel Pouch,” is for packaging sterilized medical, laboratory, or machinery parts for shipping and storage. The rectangular flat pouch is comprised of three layers: a top layer of 100 percent polyethylene terephthalate (PET) plastic film laminated to a middle layer of 100 percent polypropylene plastic film and a bottom layer of 100 percent HDPE spunbonded nonwoven Tyvek® material. The three layers are heat sealed and compressed together on three sides with a self-seal adhesive strip on the open end. The pouch measures 6 inches in length by 17 inches in width.
Item 4, Style# P236.01.0301, described as a “Tyvek® Steam Peel Roll,” is for packaging sterilized medical, laboratory, or machinery parts for shipping and storage. The rectangular flat tubular sleeve is comprised of three layers: a top layer of 100 percent PET plastic film laminated to a middle layer of 100 percent polypropylene plastic film and a bottom layer of 100 percent HDPE spunbonded nonwoven Tyvek® material. The three layers are heat sealed and compressed together along both vertical edges. The item measures 16 inches square. You state the remaining two openings will be heat sealed by the end user in the United States after items are placed inside the sleeve.
You suggested classification of the sterilized packaging products under subheading 3923.90, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastic: Other.” We disagree. The sterilization packaging products are composite goods consisting of a made-up textile article (chapter 63) and plastic film (chapter 39). General Interpretation (GRI) 1, HTSUS, states in part that for legal purposes, classification shall be determined according to the terms of the headings, any relative section or chapter notes and, unless otherwise required, according to the remaining GRI’s taken in order. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3. GRI 3(a) states that the heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings refer to part only of the items in a composite good, those headings are to be regarded as equally specific in relation to the goods, even if one of them gives a more complete or precise description of the good. As such, they are regarded as equally specific and classification of the composite good is to be determined by GRI 3(b) or GRI 3(c). GRI 3(b) states in part that composite goods, which cannot be classified by reference to GRI 3(a), are to be classified as if they consisted of the component which gives them their essential character. In this case, we find the essential character of the overall product cannot clearly be ascribed to either material. Therefore, pursuant to GRI 3(c), HTSUS, the sterilization packaging products will be classifiable under chapter 63, HTSUS, which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the “Tyvek® Steam Roll,” and the “Tyvek® Steam Peel Roll,” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
The applicable subheading for the “Easy Tear Tyvek® Steam Bag,” and the “Tyvek® Steam Self-Seal Peel Pouch,” will be 6305.39.0000, HTSUS, which provides for “Sacks and bags, of a kind used for the packing of goods: Of man-made textile materials: Other.” The duty rate will be 8.4 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division