The tariff classification of textile fabric surgical equipment and a shoulders cover from India, China, and Pakistan

NY L84595 May 23, 2005 CLA-2-63:RR:NC:N3:351 L84595 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 6217.10.9530 Marla Schmidt Sigmatex, Inc. 551 Fifth Avenue Suite 1110 New York, NY 10176 RE: The tariff classification of textile fabric surgical equipment and a shoulders cover from India, China, and Pakistan Dear Ms. Schmidt: In your letter dated April 26, 2005, you requested a tariff classification ruling. The submitted samples are identified as surgical equipment and a shoulders cover. The surgical equipment items (Item Code #s SE363MGX, SE3636JGX, SE2424MGX, SE2424JGX, SE5454MGX, and SE5454JGX) are square pieces of woven textile fabric that you indicate are a 65 percent polyester/35 percent cotton blend. They are hemmed all around. Their colors are described as misty green and jade green. They measure approximately 22” x 22”, 32½” x 32½”, and 50” x 50”. The dimensions of the equipment that you indicate in your ruling request letter do not correspond to those of the samples. The enclosed specification sheet lists them as measuring 36” x 36”, 24” x 24”, and 54” x 54”. As per a telephone conversation, you indicate that these are the dimensions of the unhemmed surgical equipment. The applicable subheading for the hemmed fabric squares will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The shoulders cover (Item Code #s SE2722MGX and SE2722JGX) measures approximately 27” x 22”. It is constructed of the same material as the surgical equipment and is a tube-like item with a drawstring. It is meant to be worn by doctors and nurses in an operating room to keep their shoulders warm. The applicable subheading for the shoulders cover will be 6217.10.9530, HTS, which provides for other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Of man-made fibers. The rate of duty will be 14.6 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division