HQ 082556: 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 082556

                                  November 21, 1988





          CLA-2 CO:R:C:G  082556  CMR

          CATEGORY: Classification

          TARIFF NO.: 6307.90.9000

          Mr. Jack Alsup
          Alsup and Associates
          P.O. Box 1251
          Del Rio, Texas  78841

          RE: Ruling request for classification of a surgical towel

          Dear Mr. Alsup:

              This is in response to your letter of May 20, 1987, on behalf
          of your client Anago, Inc., requesting a ruling on the classifi-
          cation of a surgical towel from China.

          FACTS:

              The merchandise at issue is a surgical towel.  The towel is
          made of 100 percent cotton woven fabric.  It measures approxi-
          mately 16 by 27 and 1/2 inches and 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
          Schedules of the United States, textile category 369.  We believe
          this article is likewise classified.  It is subject to duty at a
          rate of 10.5 percent ad valorem.














                                         -2-


              The Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA) does not contain a specific provision for surgical
          towels.  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