HQ 082564: Ruling request for classification of a surgical towel

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 082564

                                  December 1, 1988




          CLA-2 CO:R:C:G  082564  CMR  829669

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9000

          Lynn S. Baker
          Katten, Muchin & Zavis
          525 West Monroe Street
          Suite 1600
          Chicago, Illinois  60606-3693

          RE: Ruling request for classification of a surgical towel

          Dear Ms. Baker:

              This is in response to your letter of April 20, 1988, on
          behalf of your client Convertors Division of Baxter Healthcare
          Corporation of El Paso, Texas, requesting a ruling on the
          classification of a surgical towel from China.

          FACTS:

              The merchandise at issue is a disposable surgical towel.  The
          towel is made of 100 percent cotton woven fabric.  It is rectan-
          gular in shape and hemmed on three sides  It measures approxi-
          mately 17 by 29 inches.  The surgical towel is manufactured in
          China, but it is packaged in Mexico.  The towel is shipped sealed
          in a sterile surgical pack.

              The towel is designed, made, and shipped specifically for a
          medical use in operating rooms.  The towel is used to absorb
          fluids in and around the surgical cavity.  It also serves to
          provide a sterile field for surgical instruments.

              Despite its designated use, the surgical towel is classifi-
          able with bath and kitchen towels under the current tariff sche-
          dule since there is no other more specific provision into which
          it may be classified.  In Headquarters Ruling Letter (HRL) 077532
          of February 6, 1986, and HRL 078018 of April 15, 1986, Customs
          classified practically identical articles as towels under the
          provision for other furnishings, not ornamented, of cotton,
          other, towels, not jacquard-figured, . . ., item 366.26, Tariff














                                         -2-


          Schedules of the United States, textile category 369.  This
          article is likewise classified.  It is subject to duty at a rate
          of 10.5 percent ad valorem.

              The Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA) does not contain a specific provision for surgical
          towels.  They cannot continue to be classified with bath and
          kitchen towels under the HTSUSA as the heading for bath and
          kitchen towels, 6302, HTSUSA, provides specifically for bed
          linen, table linen, toilet linen and kitchen linen.  Surgical
          towels do not fall within the scope of any of these types of
          linen.  Surgical towels are therefore classified under the
          provision for other made up articles, . . ., other, other in
          subheading 6307.90.9000, dutiable at 7 percent ad valorem.

          HOLDING:

              The submitted surgical towel is classified in item 366.2600,
          Tariff Schedules of the United States Annotated, textile category
          369, dutiable at 10.5 percent ad valorem.

              Under the HTSUSA, the surgical towel is classified in
          subheading 6307.90.9000, HTSUSA, dutiable at 7 percent ad
          valorem.  This classification represents the present position of
          the Customs Service.  Please be advised that the Committee for
          the Implementation of Textile Agreements (CITA) is contemplating
          a change in the HTSUSA prior to its effective date which will
          affect this subheading at the statistical level and will include
          the addition of a textile category number.  If there are changes
          before the HTSUSA becomes effective on January 1, 1989, this
          advice may no longer be applicable.


                                          Sincerely,



                                          John Durant, Director
                                          Commercial Rulings Division






















          6cc: Area Director, New York Seaport
          1cc: CITA
          1cc: Legal Reference Section
          1cc: Phil Robins