Tariff classifcation of a surgical drape

HQ 084024 June 30, 1989 CLA2 CO:R:C:G 084024 JLJ, 837997 CATEGORY: Classification TARIFF No: 4818.90.0000 Mr. Ken W. Read, Customs Manager Baxter Healthcare Corporation One Butterfield Trail El Paso, Texas 79906 RE: Tariff classifcation of a surgical drape Dear Mr. Read: You requested a tariff classificaton ruling under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for a surgical drape assembled in Mexico of United States components for your company. You submitted a sample of the drape along with your request. Inasmuch as you did not ask about the applicability of Chapter 98, HTSUSA, to this item, we will not discuss it here. FACTS: The merchandise at issue is a surgical drape used in hospitals. It is intended to be disposed of after a single use. The drape is made of a material called Dexter Grade 9985Z, which is a singlephase wet laid material which is composed of wood pulp and polyester fibers bonded with latex. The composition of the Dexter Grade 9985Z is, by weight, xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx ISSUE: What is the HTSUSA classification of the surgical drape?  2 LAW AND ANALYSIS: The Explanatory Notes for Chapter 48, HTSUSA, define paper as follows: Paper consists esssentially of the cellulosic fibers of the pulp of Chapter 47 felted together in sheet form. Many products, such as certain teabag materials, con sist of a mixture of these cellulose fibers and of textile fibers (in particular manmade fibers as defined in Note 1 to Chapter 54). Where the textile fibers predominate by weight, the products are not regarded as paper and are classified as nonwovens (heading 5603). Following the Explanatory Notes, the wood pulp predominates by weight over the polyester fibers in the Dexter Grade 9985Z, therefore the material is a paper in Chapter 48. The question remains, what is the classification of the final assembled surgical drape imported from Mexico? You urge consideration of Heading 4818, HTSUSA, for the drape. Heading 4818, covers "Toilet paper, handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers." We agree that this heading seems applicable and find that the provision for similar hospital articles of paper: other, in subheading 4818.90.0000, HTSUSA, applies to the instant surgical drape. HOLDING: The instant surgical drape made of Dexter Grade 9985Z is classified in subheading 4818.90.0000, HTSUSA, dutiable at the general rate of 3 percent ad valorem. Products of Mexico classified in subheading 4818.90.0000, HTSUSA, are eligible for dutyfree entry under the Generalized System of Preferences (GSP) if all applicable regulations are met Sincerely, John Durant, Director Commercial Rulings Division