The tariff classification of operating-room kits from China, with the exception of the blood solidifier and footswitch covers from the United States.

N274051 April 18, 2016 CLA-2-48:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4818.90.0000 Paul Rodriguez, LCB Manager Inbound Logistics Customs and Compliance Ansell, Corporate Offices 111 Wood Avenue South, Suite 210 Iselin, NJ 08830 RE: The tariff classification of operating-room kits from China, with the exception of the blood solidifier and footswitch covers from the United States. Dear Mr. Rodriguez: In your letter dated March 2, 2016, you requested a tariff classification ruling. As requested, the samples submitted will be returned to you. Item number SP3062 is an operating room turn-over kit. The kit consists of: (1) a Stat-Bagtm Large Clear Bag with Drawcord (38 inches by 38 inches), (2) ) a Stat-Bagtm Red Kick Bucket Bag, (3) a Combo-Folded, Stat-Bloctm Antimicrobial, Absorbent, Quilted Table Sheet (90 inches wide, with standard lift sheet 34 inches by 66 inches), (4) two Stat-Bloctm Antimicrobial, Disposable Armboard Covers (13 inches by 28 inches with 2 straps 1.75 inches wide), (5) Stat-Bloctm Antimicrobial, Disposable Headrest Cover (15 inches by 15 inches), (6) Microfiber Mophead Blue (19.2 inches in length) and (7) PSP, Stat-Sorb 1200 blood solidifier. The large clear bag with drawcord is made of plastic and infused with specially formulated resin to prevent tears. The red kick bucket bag is made of plastic, and can be disposed of in the large clear bag with drawcord. The quilted table sheet is made of anti-slip antimicrobial polyethylene film, super absorbent paper (wood pulp) and polypropylene nonwoven material; the lift sheet is made of viscose and polyester. The armboard covers are made of anti-slip antimicrobial film and polypropylene nonwoven, and has disposable straps. The headrest cover is made of anti-slip antimicrobial film and polypropylene nonwoven. The microfiber mophead, appears to be only the mop-pad without its frame, and is “non-linting” – no material breakdown was provided. The blood solidifier contains Polyacrylates. Item number SP3073 is an operating room turn-over kit. The kit consists of: (1) a Stat-Bloctm Antimicrobial, Absorbent, Non-Quilted Table Sheet, cut in two pieces (60 inch sheet and 30 inch sheet for a Cysto Table), (2) two Stat-Bloctm Antimicrobial, Disposable Armboard Covers (13 inches by 28 inches with 2 straps 1.75 inches wide), (3) Cysto Drain Bag and (4) two Footswitch Covers (18 inches by 24 inches). The non-quilted table sheet is made of anti-slip antimicrobial polyethylene film, super absorbent paper (wood pulp) and polypropylene nonwoven material. The armboard covers are made of anti-slip antimicrobial film and polypropylene nonwoven, and has disposable straps. The cysto drain bag is made of plastic. The footswitch covers are made of plastic. Item number EAMC-CY-01 is an operating room turn-over kit. The kit consists of: a Combo-Folded, Stat-Bloctm Antimicrobial, Absorbent, Non-Quilted Table Sheet, cut in two pieces (60 inch sheet and 30 inch sheet for a Cysto Table), (2) a Stat-Bloctm Antimicrobial, Non-Absorbent, XL Table Sheet (100 inches), (3) a Stat-Bagtm Large Blue Bag with Drawcord (38 inches by 38 inches), (4) a Stat-Bagtm Large Clear Bag with Drawcord (38 inches by 38 inches), (5) a Rayon Mophead # 16 and (6) Small Dry Wipe (12 inches by 13 inches). The non-quilted table sheet is made of anti-slip antimicrobial polyethylene film, super absorbent paper (wood pulp) and polypropylene nonwoven material. The XL table sheet is made of anti-slip antimicrobial polyethylene film laminated to nonwoven polypropylene, with the nonwoven weighing approximately 35 g/m2 and the polyethylene portion weighing approximately 30 g/m2 for a total of 65 g/m2 +/- 5%. Both the large blue bag with drawcord and the large clear bag with drawcord are made of plastic. The rayon mophead is composed of strings and has a band at its top. The dry wipe has no material breakdown. Item number EAMC-CY-01 will not be ruled upon by the National Commodity Specialist Division. The XL Table Sheet is an ongoing issue with the port, of which you are contesting the revised classification number of subheading 4818.90.0000 of the Harmonized Tariff Schedule of the United States (HTSUS). Because the “XL Table Sheet” is within a kit, subject to review as a set for tariff purposes, this office is precluded from ruling on an issue which is the subject of a {current or completed} Customs transaction. If the transaction is “current” and you want to have your arguments considered and ruled upon, you should ask the Port Director having jurisdiction over the entry of your merchandise to seek advice from Customs Headquarters through the Internal Advice procedure. If the transaction is “completed” and the entry has been liquidated, you should file a protest and seek further review of that protest by our Headquarters office. When interpreting and implementing the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. CBP believes the ENs should always be consulted. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The ENs to the HTSUS, General Rules of Interpretation, at GRI 3 (b), X, provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. It is our opinion that item number SP3062 and item number SP3073 are both classified as sets for tariff purposes, because the contents of each set are classified in two or more headings of the HTSUS, are put up together for purposes of containing and wrapping-up medical wastes and contaminants as a result of operating room procedures, and are packaged together in a manner suitable for sale directly to users without repacking. Goods classifiable as “sets” under GRI 3 (b) of the HTSUS are classified as if they consisted of the component or components taken together, which can be regarded as conferring on the set as a whole its essential character – see EN X to the General Rules of Interpretation, HTSUS. Regarding the essential character of the merchandise concerned, the ENs to the HTSUS, at GRI 3 (b) (VIII), state that “the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.” For item number SP3062, we can dismiss the large clear bag and red kick bucket bag, as these two items do not confer the essential character to the set. For item number SP3073, we can dismiss the cysto drain bag and two footswitch covers, as these two items do not confer the essential character to the set. It is further our opinion that the quilted table sheet of item number SP3062 and the non-quilted table sheet of item number SP3073, confer the essential character to the sets. Due to the nature of the quilted table sheet and non-quilted table sheet being composed of different components, GRI 3 (b) is implicated for purposes of determining the essential character of the two sets, insofar as this criteria can be applied. Upon review of the descriptive literature for the two table sheets and physical examination of the two table sheets, it is our position that the super absorbent paper (wood pulp) of the merchandise concerned imparts the essential to the two sets, in that medical wastes and contaminants are drawn away from the person lying down or reclining on the operating room table, for prevention of infections and other medical inflictions. The applicable subheading for item number SP3062 and item number SP3073, classified as sets for tariff purposes, will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, diapers, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other.” The rate of duty will be free. 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 Neil H Levy at neil.h.levy@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division