HQ 0086260 - Disposable operating gown; modification of Custom Headquarters Ruling Letter (HRL) 081950a - United States International Trade Commision Rulings

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HQ 086260

April 26, 1990

CLA-2 CO:R:C:G 086260 JLJ

CATEGORY: CLASSIFICATION

TARIFF NO.: 4818.50.00, 4818.90.00

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

RE: Disposable operating gown; modification of Custom Headquarters Ruling Letter (HRL) 081950a

Dear Ms. Baker:

In your letter of January 8, 1990, you requested a clarification of HRL 081950a of December 29, 1989.

FACTS:

HRL 081950a classified a disposable operating gown in subheading 4818.90.00, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). You state that this seems to be a clerical error in that subheading 4818.50.00, HTSUSA, actually is correct for a paper article of apparel.

ISSUE:

Was the classification of the disposable operating gown in subheading 4818.90.00, HTSUSA, a typographical error?

LAW AND ANALYSIS:

Upon reviewing HRL 081950a and referring back to the merchandise (a disposable operating gown), we have concluded that a typographical error did occur.

Inasmuch as the operating gown is an article of apparel which is considered, for tariff purposes, to be composed of paper, it is correctly classified under the provision for articles of apparel, of paper: articles of apparel, in subheading 4818.50.00, HTSUSA, dutiable at the rate of 5.6 percent ad valorem.

HOLDING:

The disposable operating gown considered in HRL 081950a is classified in subheading 4818.50.00, HTSUSA. HRL 081950a is modified accordingly.

Sincerely,

Jerry Laderberg

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