OT:RR:NC:N3:351
Mr. Richard Writsman
Continental Agency Inc.
782 Viewtop Lane
Pomona, CA 91766
RE: The tariff classification and country of origin determination for laparotomy sponges; 19 CFR
102.21(c)(2)
Dear Mr. Writsman:
This is in reply to your letter dated May 6, 2025, requesting a classification and country of origin
determination on behalf of your client, A Plus International Group. Samples of the laparotomy sponges were
provided with your request and will be retained by this office for training purposes.
The samples, described as “laparotomy sponges,” are disposable textile pads designed to cover wounds and
absorb bodily fluids during medical procedures. The sponges are composed of 100 percent woven cotton
fabric. Each sponge consists of four fabric layers formed from one large piece of folded fabric. The folded
fabric is hemmed on all sides. The sponges feature a 3 or 4 inch long barium sulfate monofilament strip
inserted into each sponge to facilitate X-ray detection to help prevent the item from being left in the patient’s
body, and a 5 inch long 100 percent cotton dyed blue woven loop carrying strap sewn to one corner for easy
removal of the sponge out of a patient’s body during surgery. Each sponge also features either a Data Matrix
Tag (DMT) or a Radio Frequency Identification Tag (RFID) heat pressed on the top right corner to allow a
customer to scan the sponge and to assist with inventory management. The DMT lap sponges are assigned a
SKU # beginning with “0601” and RFID lap sponges are assigned with a SKU# beginning with “0621.” The
lap sponges with DMT labels are available in: SKU #0601-004-180, size (4 x 18 inches), 4 ply, 1800 pcs per
case; SKU #0601-008-360, size (8 x 36 inches), 8 ply, 800 pcs per case; SKU #0601-012-120, size (12 x 12
inches), 4 ply, 1400 pcs per case; SKU #0601-018-180, size (18 x 18 inches), 9 ply, 800 pcs per case; SKU
#0601-018-360, size (18 x 36 inches), 18 ply, 399 pcs per case; SKU #0601-108-360, size (8 x 36 inches), 8
ply, 800 pcs per case; SKU #0601-118-180, size, (18 x 18 inches), 9 ply, 800 pcs per case and SKU
#0601-218-180, size, (18 x 18 inches), 9 ply, 800 pcs per case. The lap sponges with RFID label are
available in; SKU #0621-004-180, size (4 x 18 inches), 4 ply, 1800 pcs per case; SKU #0621-008-360, size
(8 x 36 inches), 8 ply, 8 ply, 800 pcs per case; SKU # 0621-012-120, size (12 x 12 inches), 4 ply, 1400 pcs
per case; SKU #0621-018-180, size (18 x 18 inches), 9 ply, 800 pcs per case; SKU# 0621-318-360, size (18 x
36 inches), 18 ply, 399 pcs per case; SKU # 0621-118-180, size (18 x 18 inches), 9 ply, 800 pcs per case;
SKU #0621-108-360, size (8 x 36 inches), 8 ply, 800 pcs per case, and SKU#0621-218-180, size (18 x 18), 9
ply. You state that the sponges of equal size and style will be imported banded together in groups of five
except SKU# 0601-018-360, size (18 × 36 inches), 18 ply with DMT label and SKU #0621-318-360, size (18
× 36 inches), 18 ply with RFID label, which are banded together in groups of three. You also state that the
U.S. medical and healthcare supply companies may package and sterilize the laparotomy sponges in the
United States and will sell them to U.S. hospitals and other health care providers. The sponges will be used
exclusively by the staff of the hospitals and healthcare facilities.
The manufacturing operations for the lap sponges are as follows:
Vietnam:
• 100 percent cotton fabric is woven and shipped in rolls to China.
United States:
• DMT tags are formed and shipped to China.
Taiwan:
• RFID tags are formed and shipped to China.
China:
• 100 percent cotton sewing thread and barium sulfate monofilament strip is produced.
• 100 percent cotton loop carrying strap is woven and dyed.
• Cutting of the cotton fabric and loop carrying strap.
• Fold the fabric into four layers.
• Sewing of the fabric and loop carrying strap.
• Insertion of the barium sulfate monofilament into the fabric.
• Either a DMT or RFID label is heat pressed onto the sponges.
• Sponges are banded together in groups of three or five with a paper band.
• Sponges are packaged in a carton and shipped to the United States.
ISSUE:
What are the classification and country of origin of the subject merchandise?
CLASSIFICATION:
The applicable subheading for the laparotomy sponges will be 6307.90.9891, Harmonized Tariff Schedule of
the United States (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 tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
COUNTRY OF ORIGIN - LAW AND ANALYSIS:
Section 334 of the Uruguay Round Agreements Act (“URAA”) (codified at 19 U.S.C. 3592), enacted on
December 8, 1994, provides the rules of origin for textiles and apparel products for purposes of the customs
laws and the administration of quantitative restrictions, unless otherwise provided by the statute, entered, or
withdrawn from warehouse, for consumption on or after July 1, 1996. Section 3592 has been described as
Congress’s expression of substantial transformation as it relates to textile and apparel products. Section
102.21 of the Code of Federal Regulations (19 CFR 102.21), implements the URAA. The country of origin of
a textile or apparel product shall be determined by the sequential application of the general rules set forth in
paragraphs (c)(1) through (5) of section 102.21. See 19 CFR 102.21(c).
Paragraph (c)(1) states, “The country of origin of a textile or apparel product is the single country, territory,
or insular possession in which the good was wholly obtained or produced.” As the subject merchandise is not
wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section
102.21 is inapplicable.
Paragraph (c)(2) states, “Where the country of origin of a textile or apparel product cannot be determined
under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or
insular possession in which each of the foreign materials incorporated in that good underwent an applicable
change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of
this section:”
Paragraph (e) in pertinent part states,
The following rules shall apply for purposes of determining the country of origin of a textile or
apparel product under paragraph (c)(2) of this section:
HTSUS Tariff shift and/or other requirements
6307.90 The country of origin of a good classifiable under 6307.90 is the country,
territory, or insular possession in which the fabric comprising the good was
formed by a fabric-making process.
As the laparotomy sponges are comprised of fabric that is formed by a fabric-making process in a single
country, that is Vietnam, as per the terms of tariff shift requirement country of origin is conferred in Vietnam.
HOLDING:
The applicable subheading for the laparotomy sponges will be 6307.90.9891, HTSUS, and the country of
origin is Vietnam pursuant to 19 CFR 102.21(c)(2).
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
6307.90.9891, HTSUS, listed above.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
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