NY 863135: The tariff classification of operating table pads fromMexico.

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.

                          
                                   NY 863135

                                  MAY 16 1991

CLA-2-48:S:N1:234 863135  

CATEGORY:  Classification

TARIFF NO.: 4818.90.0000  

Mr. Richard G. Seley
Rudolph Miles & Sons, Inc.
P.O. Box 144
El Paso, Texas 79942

RE:  The tariff classification of operating table pads from
Mexico.

Dear Mr. Seley:

     In your letter dated May 7, 1991, on behalf of the Wilshire
Medical Products Division of Wilshire Foam Products, Inc.
(Dallas, Texas), you requested a tariff classification ruling.   
     

     Although you refer to the items in question as disposable
medical "towels," they are actually absorbent pads used on
operating tables during surgical procedures, and are not used for
wiping or drying.  You explain that the purpose of the articles
is "to provide an adequate barrier between the patient and the
operating table."

     Two samples were submitted and will be retained for
reference.  Both pads are roughly rectangular in shape, but have
rounded corners, and are sewn around their perimeters. 

     Sample number one is a 57 x 90 cm pad having top and bottom
(outer) layers made of "Cerex," a spun bonded polyester, and a
center section made of a "20-ply layer of separate, high crepe
embossed tissue papers."  The tissue paper section constitutes
the chief weight, value and thickness of the article, and it also
performs the main function of the pad, i.e., the absorption of
body fluids.  The "Cerex" allows the fluids to pass through to
the paper, prevents the tissue from sticking to the patient, and
holds the pad together until it is properly disposed of.

     Sample number two, a 58 x 80 cm pad, is similar to number
one, except that its bottom layer is made of 1.5 mil polyethylene
plastic, and its center section contains only 10 plies of tissue
paper.  Again, the tissue paper provides the main absorbent
function, and constitutes chief weight, value and thickness.   

     The applicable subheading for both styles of the disposable
operating table pads will be 4818.90.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
(non-enumerated) sanitary or hospital articles of paper.  The
rate of duty will be 3%.   

     This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).

     A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported.  If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.


                                   Sincerely,

                                   
  

                                   Jean F. Maguire
                                   Area Director
                                   New York Seaport