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NY L89993





February 3, 2006

CLA-2-63:RR:NC:N3:349 L89993

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0040

Mr. Richard Zupita
Montgomery International, Inc.
341 Erickson Ave. (Box 124)
Essington, PA 19029

RE: The tariff classification of an underpad from China.

Dear Mr. Zupita:

In your letter dated January 23, 2006 you requested a classification ruling on behalf of Indco Inc.

The submitted is sample is referred to as a “Sanitary Hospital Disposable underpad”. The pad measures 31 x 35 inches. It is comprised of three layers of fabric sewn together along the edges. The top layer is made from a synthetic fiber brushed knit fabric. The middle layer is made from polyester non-woven fabric. The top and middle layers are quilted together. The back of the underpad is made from a coated knit polyester fabric. The edges of the pad are finished with an overlock stitch. You indicate that the underpad will be placed on a bed, wheelchair and other furniture.

You have suggested that this product is classifiable in heading 4818 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides, in pertinent part, for bed sheets and similar household, sanitary or hospital articles, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. However, our examination of the sample and accompanying specifications indicates that the product does not contain any of the foregoing materials, and therefore does not answer to heading 4818, HTSUS.

The applicable subheading for the underpad will be 6304.91.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted of man-made fibers. The duty rate will be 5.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The underpad falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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