CLA-2-39:OT:RR:NC:N4:421
Ms. Kelley Baker
BRICA, Inc.
P.O. Box 989
Freeport, FL 32439
RE: The tariff classification of a wipes dispenser and wipes refills from China
Dear Ms. Baker:
In your undated letter, which was received in this office on September 10, 2010, you requested a tariff classification ruling.
Descriptive literature was included with your request. Item 64003, described as a Clip-on Wipes Dispenser, is a portable case that holds and dispenses disinfectant wipes. The case is made of molded polypropylene plastic and measures 5.75 inches in length, 3.75 inches in width and 2 inches in depth. The wipes are dispensed through a circular opening in the case which is sealed with a flip open cap. The dispenser incorporates a plastic clip so that it can be secured onto another object, e.g., a stroller, belt loop, diaper bag or backpack, for convenient transport.
The dispenser is pre-loaded with a package of 30 wipes. The individual wipes are 6" x 3.75" pieces of tissue impregnated with the following ingredients: polyhexamethylene guanidine hydrochloride (CAS-57028-96-3) 0.55%, purified water 99%, glycerine 0.35%, and Kathon (CAS-26172-55-4) 0.1%. Polyhexamethylene guanidine hydrochloride is an antimicrobial biocide that provides inhibitory effects against a wide range of microorganisms. Kathon is also a broad-spectrum biocide that eradicates bacteria, fungi, and yeast cells. The wipes are used as general disinfectants for various surfaces.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the clip-on wipes dispenser with the included package of wipes to be a set for tariff classification purposes, with the essential character imparted by the plastic dispenser case.
The applicable subheading for the Clip-on Wipes Dispenser, item 64003, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.
Refill wipes can be purchased separately. Item 64004, described as Clip-on Wipes Refills, will be sold as two refill packs of 30 wipes, sized to fit in the Clip-on Wipes Dispenser.
The applicable subheading for the Clip-on Wipes refills, item 64004, will be 3808.94.5000, HTSUS, which provides for insecticides, … , disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): disinfectants: other. The rate of duty will be 5 percent ad valorem.
This merchandise may be subject to the requirements of the Federal Insecticide, Fungicide and Rodenticide Act (FIFRA), which is administered by the U.S. Environmental Protection Agency (EPA), Office of Pesticide Programs. Information on the FIFRA can be obtained by calling the EPA at (202) 260-2090, or by visiting their website at www.epa.gov.
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/.
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 Joan Mazzola at (646) 733-3023.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division