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NY 885010

May 4, 1993

CLA-2-63:S:N:N6:349 885010


TARIFF NO.: 6307.90.8910

Mr. Jeff B. Williams
Esperanza Industries, Incorporated
6001 Amberwood Court
Arlington, Texas 76016-1001

RE: The tariff classification of a surgical towel from Mexico.

Dear Mr. Williams:

In your letter dated April 8, 1993 you requested a tariff classification ruling.

You submitted information and technical drawings on a surgical towel. The towel will be made of 100 percent cotton woven fabric and will measure 17-1/2 inches by 28-1/2 inches. Inserted into the hem is an x-ray detectable vinyl strip which is impregnated with barium sulfate. Attached to the back of the towel are identification/inventory loops.

The applicable subheading for the surgical towel will be 6307.90.8910, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: surgical towels... cotton towels of pile or tufted construction... surgical towels. The rate of duty will be 7 percent ad valorem.

The surgical towel falls within textile category designation 369. Based upon international trade agreements, products of Mexico are subject to visa requirements.

From the information submitted, it is our opinion that the operations performed in Mexico, namely incorporating the US made x-ray detectable vinyl strip impregnated with usp-grade barium sulfate is considered a proper assembly operation. Therefore, upon compliance with the documentary requirements of Customs Regulations [ 19 CFR 10.24, and 10.16 (a) ] the imported surgical towel may be entered under subheading 9802.00.80, Harmonized Tariff Schedules of the United States (HTS), subject to duty upon
the full value of the imported assembled article, with allowances in duty for the cost of the value of the U.S. component incorporated therein. The information substantiating 9802.00.80 must be submitted at the time of entry.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels),an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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.


Jean F. Maguire
Area Director

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