CLA-2-34:OT:RR:NC:2:236
Ms. Darlene DiBernardo
Deringer Logistics Consulting Group
173 West Service Road
Champlain, NY 12919
RE: The tariff classification of “Cascades Antibacterial Paper Towels” from Canada
Dear Ms. DeBernardo:
In your ruling request dated September 13, 2012, on behalf of your client, Cascades Tissue Group, you requested a tariff classification ruling.
Your submission included several samples of 9” x 9” green colored multi-fold paper towels (product 1337). You state that the paper towels are impregnated with benzalkonium chloride, which serves as an anti-bacterial chemical agent, and will be configured into one of three formats: single-fold paper towels (product 1327), multi-fold paper towels (product 1337), or tandem roll towels (product 1365). You have indicated that the paper towels release the impregnated benzalkonium chloride, when in contact with wet hands.
The Customs and Border Protection New York Laboratory has confirmed that the provided samples contain the aromatic surfactant, benzalkonium chloride. The essential character of the paper towels is imparted by the impregnating solution, while the paper towel acts as a carrier for solution.
The applicable subheading for the “Cascades Antibacterial Paper Towels” will be 3402.12.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of 3401: Organic surface-active agents, whether or not put up for retail sale: Cationic: Aromatic of modified aromatic. The general rate of duty will be 4 percent ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, 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 Nuccio Fera at (646) 733-3434.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division