CLA-2-34:RR:NC:SP:236 J87145

Ms. Alice Liu
ATICO International USA, Inc.
501 South Andrew Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of Baby Darlings TM Scented Baby Wipes from Israel

Dear Ms. Liu:

In your letter dated August 8, 2003, you requested a tariff classification ruling. The sample submitted, Baby Darlings TM Scented Baby Wipes (Item #M53C-0114), consists of disposable and flushable towelette cleaning wipes. These wipes measure 8.5" x 6.5" and are perforated to facilitate snapping out of their plastic package. Each package holds 80 wipes. These wipes are pre-moistened with a non-aromatic surface-active agent and a sweet perfumery odor. These wipes are used to clean baby body parts.

The applicable subheading for the Baby Darlings TM Scented Baby Wipes will be 3401.19.0000, Harmonized Tariff Schedule of the United States, which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in form of bars, cakes, molded pieces or shapes, and paper, wadding felt and nonwovens, impregnated, coated or covered with soap or detergent: Other. The rate of duty will be Free. 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 Harvey Kuperstein at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division