The tariff classification of disposable sheets and pillowcases, of paper, from China and Mexico. Article 509 Dear Mr. Patrick:

NY E80422 April 13, 1999 CLA-2-48:RR:NC:2:234 E80422 CATEGORY: Classification TARIFF NO.: 4818.90.0000 Mr. Milton E. Patrick, P.E. Management Consultant 12841 Lunada Place San Diego, California 92128 RE: The tariff classification of disposable sheets and pillowcases, of paper, from China and Mexico. Article 509 Dear Mr. Patrick: In your letter of April 6, 1999, on behalf of your client, Fiber Tec, Inc., Morris Plains, N.J., you requested amplification and clarification of a ruling previously issued directly to Fiber Tec. In ruling NY D83385, dated Feb. 17, 1999, we advised Fiber Tec that certain disposable sheets and pillowcases, for the health care industry, made in El Salvador from “fabric” produced in the United States which we determined upon laboratory analysis to be “paper” for tariff purposes, would be classified in HTS subheading 4818.90.0000. The normal trade relations rate of duty would be 1.5 percent ad valorem. The rate of duty for products of El Salvador, classified in 4818.90.0000, would be Free, under the Generalized System of Preferences, if all applicable regulations were complied with. At this time, you ask what would be the classification and rate of duty for the same products, made of the same materials, under the same circumstances, from China. The classification would be under the same HTS subheading. The rate of duty would be 1.5 percent ad valorem. You also now ask what would be the classification and rate of duty for the same products, made of the same materials, but fabricated in and exported from Mexico. The classification would be under the same HTS subheading. The rate of duty would be Free, under the North American Free Trade Agreement (NAFTA) as the U.S. paper will have undergone the necessary change in tariff classification, in Mexico. You also ask what would be the applicable rate of duty for such products made in China of similar fabric, which did not qualify as “paper” for tariff purposes. For the purpose of answering this question it would be necessary to examine samples of such products, for laboratory analysis and other considerations. Finally, you ask for clarification of the reason why the products of ruling NY D83385 are eligible for a Free rate of duty under the GSP. Specifically, you seem to want to know what it is that makes those articles the product of El Salvador. What makes those articles the product of El Salvador is the fact that the U.S. “fabric” underwent a substantial transformation in that country, so that the imported articles are deemed products of that country. (If the “fabric” was made in El Salvador, as well as the articles having been produced in El Salvador, no change in classification or rate of duty would occur.) This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R 177). (Our answers to your questions concerning Chinese articles made of material other than “paper”, and the rationale of treatment of the products of NY D83385, are informational, only, and do not constitute part of this ruling.) A copy of this ruling letter 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division