The tariff classification of plastic setup covers from China.

N299152 September 14, 2018 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Mr. Lawrence R. Pilon Hodes, Keating & Pilon 134 North Lasalle Street, Suite 1300 Chicago, IL 60602-1007 RE: The tariff classification of plastic setup covers from China. Dear Mr. Pilon: In your letter dated July 17, 2018, you requested a tariff classification ruling on behalf of your client, International Medsurg Connections, Inc. Samples were provided for both covers. The subject merchandise consists of two sizes of setup cover. The first item, part number IMC-9514, measures 70 inches by 70 inches overall. The second item, part number IMC-9032, measures 54 inches by 90 inches overall. In the request, you indicated that both are made of clear polyethylene plastic sheeting. A sample was sent to our lab for analysis and they confirmed that the sheeting is made of polyethylene. You state these setup covers are used by hospitals and surgical centers to cover large instrument trays and equipment in the operating room to maintain sterility and prevent cross-contamination. In addition, you mention that they are disposable items for one-time use. Both sheets have had their corners cut at a 45º angle. These cut corners serve no additional functional purpose. Finally, you state that they are finished articles and that they are not further worked or processed after importation and thus reach their ultimate purchasers packaged in the condition seen in the submitted samples. These setup covers, part numbers IMC-9514 and IMC-9032, are considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 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 on World Wide Web at https://hts.usitc.gov/current. 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division