The tariff classification of soiled hospital linens from various countries

N074978 September 15, 2009 CLA-2-98:OT:RR:E:NC:TA:351 CATEGORY: Classification TARIFF NO.: 9802.00.50 Carlos Valadez A & A Contract Customs Brokers USA Inc. #2 12th Street Blaine, WA 98230 RE: The tariff classification of soiled hospital linens from various countries Dear Mr. Valadez: In your letter dated September 8, 2009, you requested a tariff classification ruling on behalf of your client, Ecotex Healthcare Linen Service, of Abbotsville, British Columbia. In your request, you inquire about the applicability of subheading 9802.00.50, Harmonized Tariff Schedule of the United States (HTSUS), to soiled hospital linens that will be exported from the U.S. soiled and returned after having been cleaned in Canada. You state that Ecotex will export soiled hospital linens from the United States to Canada to be laundered and returned to the U.S. The items will include bed linens, blankets, pillow cases, towels, washcloths, gowns, incontinence pads, mops, scrubs, and other related items. The fiber content will be a polyester/cotton blend. You state that the country of origin of each item will be impossible to determine upon re-importation. Subheading 9802.00.50 provides a partial duty exemption for articles returned to the U.S. after having been exported to be advanced in value or improved in condition by means of repairs or alterations. Such articles repaired or altered in Canada are dutiable only upon the value of the foreign repairs or alterations, provided the documentary requirements of section 181.64, Customs Regulations (19 CFR 181.64), are satisfied. Customs and Border Protection has held that cleaning and sanitizing of soiled hospital linens constitutes an alteration within the meaning of subheading 9802.00.50. Consequently, the soiled hospital linens will qualify for the special tariff treatment of that provision, provided that the documentary requirements of 19 C.F.R. § 181.64 are met, with duty assessed only upon the value of the foreign repairs or alterations. Since you have not stated whether the linens will be sorted or commingled, we cannot state what the rate of duty on the returned items will be. If you would like such a ruling, you must submit a sample of each item in a laundered state. You also ask about any requirements for the soiled items in terms of hazardous materials, since they will contain bodily wastes and fluids. Since these items will be exported to Canada, we suggest that you contact the appropriate Canadian authority for this information. 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