N014349 N0 Ruling Active

The tariff classification of the "Absorbent Lift Sheet" from China

Issued August 16, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4818.90.0000

Headings: 4818

Product description

You submitted a sample of the “Absorbent Lift Sheet”, product number 0177. The product serves dual functions. It can be used to lift the patient out of the bed for transfer to a gurney and to provide an adequate barrier between the patient and the operating table. The rectangular lift sheet is a disposable absorbent pad which measures approximately 45 x 92 inches and the thickness of the sheet is approximately 1.5 millimeters. The basic three layer construction of the product consists of a spun-bonded polypropylene top layer that holds the absorbent pad in place and bonds the whole product together, an air-laid pulp fiber absorbent middle layer that soaks up the fluid created during surgery and an impermeable blue polyethylene film for the bottom layer that prevents fluids from reaching the operating table. Each layer is bonded together using an adhesive. The total weight is 182 grams per sheet. The product has a one time use and is a disposable item.

CBP rationale

The applicable subheading for the “Absorbent Lift Sheet” will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) sanitary or hospital articles of paper.

Full text

N014349 August 16, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4818.90.0000 Mr. Don Barringer Protection Products Inc. 1910 28th Avenue South P. O. Box 59367 Homewood, AL 35259 RE: The tariff classification of the “Absorbent Lift Sheet” from China Dear Mr. Barringer: In your letter dated July 9, 2007, you requested a tariff classification ruling. You submitted a sample of the “Absorbent Lift Sheet”, product number 0177. The product serves dual functions. It can be used to lift the patient out of the bed for transfer to a gurney and to provide an adequate barrier between the patient and the operating table. The rectangular lift sheet is a disposable absorbent pad which measures approximately 45 x 92 inches and the thickness of the sheet is approximately 1.5 millimeters. The basic three layer construction of the product consists of a spun-bonded polypropylene top layer that holds the absorbent pad in place and bonds the whole product together, an air-laid pulp fiber absorbent middle layer that soaks up the fluid created during surgery and an impermeable blue polyethylene film for the bottom layer that prevents fluids from reaching the operating table. Each layer is bonded together using an adhesive. The total weight is 182 grams per sheet. The product has a one time use and is a disposable item. The applicable subheading for the “Absorbent Lift Sheet” will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) sanitary or hospital articles of paper. The rate of duty will be free. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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