HQ 081976: Tariff classification of disposable hospital cover

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 081976

                                   December 29, 1989

            CLA-2 CO:R:C:G: 081976 JLJ 827426

            CATEGORY: Classification

            TARIFF NO.: 4818.90.0000

            Lynn S. Baker, Esquire
            Katten, Muchin & Zavis
            525 West Monroe Street, Suite 1600
            Chicago, Illinois 60603-3693

            RE:  Tariff classification of disposable hospital cover

            Dear Ms. Baker:

                 You requested a tariff classification under the Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA) for a
            disposable hospital cover which is processed in Mexico for your
            client, Convertors Division of Baxter Healthcare Corporation of
            El Paso, Texas.  You submitted a sample with your request.
            Inasmuch as you did not ask about the applicability of Chapter
            98, HTSUSA, to the hospital cover, we will not discuss it here.

            FACTS:

                 The instant merchandise is a disposable hospital cover
            intended to cover an examining table and drape over the
            patient's legs.  It is a rectangular product which has been
            folded over and glued to create a pocket at one end.  The
            patient's toes are placed in that pocket while the remainder is
            draped over the patient's legs.

                 The hospital cover is made of a product known as Dexter
            3557, which you state is made of wood pulp and polyester
            fibers.  You state that Dexter 3557 is, by weight, more than
            half wood pulp and the remainder polyester fibers.  Customs
            Laboratory Report No. 2-88-10452-001 of February 25, 1989,
            states that Dexter 3557 appears to have been made on a paper
            making machine with an attachment necessitated by the long
            polyester fibers.

            ISSUE:

                 What is the classification of the hospital cover?
















                                          -2-


            LAW AND ANALYSIS:

                 The first issue to be decided is whether Dexter 3557 is a
            paper or a textile.  The Explanatory Notes for Chapter 48,
            HTSUSA, define paper as follows:

                      Paper consists essentially of
                      the cellulosic fibers of the pulp
                      of Chapter 47 felted together in
                      in sheet form.  Many products, such
                      as certain tea-bag materials, consist
                      of mixture of these cellulose fibers
                      and of textile fibers (in particular
                      man-made fibers as defined in Note 1
                      to Chapter 54).  Where the textile fibers
                      predominate by weight, the products
                      are not regarded as papers and are
                      classified as nonwovens (heading 5603).

            Following the Explanatory Notes, the wood pulp predominates by
            weight over the polyester fibers in Dexter 3557; therefore, the
            material is a paper classified in Chapter 48.

                 The next issue is the classification of the instant
            hospital cover made of Dexter 3557.  You suggest classification
            in Heading 4818, HTSUSA, for the table cover.  Heading 4818
            covers "Toilet paper, handkerchiefs, cleansing tissues, towels,
            tablecloths, table napkins, diapers, tampons, bed sheets and
            similar household, sanitary or hospital articles...of paper
            pulp, paper, cellulose wadding or webs of cellulose fibers."
            We agree that this heading seems applicable and find that the
            provision for similar articles of paper: other, in subheading
            4818.90.0000, HTSUSA, applies to the instant hospital cover.

            HOLDING:

                 The instant hospital cover made of Dexter 3557 is
            classified in subheading 4818.90.0000, HTSUSA, dutiable at the























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            rate of 3 percent ad valorem.  Products of Mexico classified in
            this subheading are eligible for duty-free entry under the
            Generalized System of Preferences if all applicable regulations
            are met.


                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division















































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            1 cc: D.D., El Paso, Texas
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