The tariff classification of disposable underpads and facemasks from China. Correction to Ruling Number M84751.

NY M85409 August 21, 2006 CLA-2-48:RR:NC:SP:234 M85409 CATEGORY: Classification TARIFF NO.: 4818.90.0000; 6307.90.9889 Mr. Jim Liu Biomed Resource Inc. 19750A Magellan Dr. Torrance, CA 90502 RE: The tariff classification of disposable underpads and facemasks from China. Correction to Ruling Number M84751. Dear Mr. Liu: This replaces Ruling Number M84751, dated July 11, 2006, which contained a mistake of fact. The original ruling contained an incorrect description of the composition of the underpads. The description was based on incomplete or erroneous information that you had submitted. With a letter dated July 25, 2006, you have now resubmitted samples accompanied by the proper composition data, resulting in a different tariff classification. A complete corrected ruling follows. The “disposable underpad” (Item # 004-947) is a 30” x 30” pad consisting of a nonwoven fabric top layer, an absorbent core of paper pulp and superabsorbent polymer (“SAP”), and a waterproof bottom layer of polyethylene plastic film. A breakdown of the components, by weight, is as follows: Paper pulp ………... 55 grams (64.71%) SAP …………….…. 10 grams (11.76%) Polyethylene film … 11 grams (12.94%) Nonwoven fabric …... 9 grams (10.59%) The pad is of a kind intended to be placed on the surface of a bed or wheelchair, where it will serve to wick away the urine of an incontinent patient. The applicable subheading for the # 004-947 disposable underpads will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for bed sheets and similar household, sanitary or hospital articles, … of paper pulp, paper, cellulose wadding or webs of cellulose fibers. The rate of duty will be Free. The “Non-Woven Blue Ear Loop Face Masks” (Item # PC620) are used to trap potentially harmful bacteria during the care of isolated residents in health care settings. They are constructed of a three-layered design that acts as a filter. Elastic cords loop around the ears to hold the mask in place. The applicable subheading for the # PC620 facemasks will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division