The tariff classification of a plastic-laminated nonwoven disposable pad from China

N292261 March 20, 2019 CLA-2-56:OT:RR:NC:N3:350 CATEGORY: Classification TARIFF NO.: 5603.93.0090; 9903.88.03 John Arant Neural Analytics 2440 S. Sepulveda Blvd. Suite 115 Los Angeles, CA 90064 RE: The tariff classification of a plastic-laminated nonwoven disposable pad from China Dear Mr. Arant, In your letter dated October 21, 2017, you requested a tariff classification ruling. A sample was provided upon request and sent for laboratory analysis. The sample is described in your letter as a disposable pad. The information provided claims that “the pad is made of a PE extruded film measuring 72.2 cm x 43.18 cm with a spun lace pad made from 50% wood pulp and 50% PET measuring 76.2 m x 30.5 cm adhered to the PE film. The principle use is as a disposable liner to be placed under a patient’s head during a trans-cranial Doppler ultrasound to provide a barrier between the patient and exam surface.” (This office measured the sample and found the measurements of the nonwoven layer to be approximately 76 cm x 32 cm, with the film layer being the same length.) The sample is in a rectangular shape, has no holes, slits or perforations, and is not hemmed or sewn. U.S. Customs & Border Protection (CBP) laboratory analysis states that the sample provided consists of one polyethylene film layer and one fabric layer of nonwoven construction. Although it was claimed that the nonwoven layer contained 50% wood pulp, the CBP lab found that the nonwoven fabric is composed wholly of man-made staple fibers. The lab found that the nonwoven layer weighs 85.4 g/m2 and comprises 71% of the sample by weight; the polyethylene film layer weighs 34.8 g/m2 and comprises 29% of the sample by weight. The total weight of the pad is 120.2 g/m2. The Explanatory Notes, which have been ruled to be the official interpretation of the Harmonized Code at the international level, state that for heading 5603, “Nonwovens may be dyed, printed, impregnated, coated, covered or laminated. Those covered on one or both surfaces (by gumming, sewing or by any other process) with textile fabric or with sheets of any other material are classified in this heading only if they derive their essential character from the nonwoven.” This office feels that the essential character of the product is derived from the nonwoven textile layer. The applicable subheading for the subject disposable pad will be 5603.93.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 70 g/m2 but not more than 150 g/m2. The rate of duty will be Free. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS.  The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS.  Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974).  Products of China that are provided for in subheading 9903.88.01,  9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 5603.93.0090, HTSUS, unless specifically excluded, are subject to the additional xx percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5603.93.0090, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Maribeth Dunajski via email at maribeth.dunajski@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division