The tariff classification of a plastic medical transport pad from China

N271484 January 12, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.90.9995 Mr. Mark Watson US Endoscopy 5976 Heisley Rd Mentor, OH 44060 RE: The tariff classification of a plastic medical transport pad from China Dear Mr. Watson: In your letter that was received on December 16, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Take-Out transport pad, product number 00711760. This item is designed to carry a used endoscope from the operating room to the reprocessing room where the endoscope is cleaned and prepared for future use. Along with the used endoscope, the pad also transports medical waste such as gauze from the operating room, which is discarded in the reprocessing room along with the transport pad. The pad is comprised of blue translucent polyethylene plastic flat sheeting material that measures approximately 28½” by 39”. The item incorporates a drawstring cord in a hem sewn around the perimeter of the pad. When flat, the pad can function as a cover for the endoscope cart. Pulling on the drawstring causes the pad to cinch around the instrument and form a secure container so that the endoscope can be carried. Glued to the center of the pad is a liner that is made of non-woven cellulose fluffed wood pulp that is thermally bonded with fiber that is composed of PE and polyethylene (PET). The liner measures approximately 16” by 39” and is white in color. You have suggested that the transport pad is correctly classified in subheading 3923.21.0095, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for the conveyance or packing of goods, of plastics…: Sacks and bags (including cones). However, we do not agree that this item is correctly classified in the subheading that you have suggested because the pads are not bags. The pads are designed to lay flat on a surface and can be cinched around a used endoscope by means of the incorporated drawstring. The applicable subheading for product number 00711760 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate will be 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 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division