CLA-2-56:OT:RR:NC:N3:350
Vi Nguyen
Blue Nunu
10231 Lotus Court
Stanton, CA 90680
RE: The tariff classification of baby wipes from China
Dear Mr. Nguyen:
In your request dated March 15, 2019, you requested a tariff classification ruling. Samples were provided and sent for laboratory analysis. The samples will be retained for reference purposes.
The sample, marked “Niki’s Natural Wipes,” is a rectangular cleaning wipe. According to the U.S. Customs and Border Protection laboratory report, the wipe is a nonwoven fabric of needle-punched construction and is composed wholly of viscose rayon filament fibers. The product weighs 56 grams per square meter and is coated, covered or impregnated in an aqueous solution.
In your letter, you suggest classification in subheading 3401.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “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.” We disagree.
According to laboratory analysis, the wipes contain water and glycerol. The presence of the remaining ingredients listed on the package could not be confirmed. The list of these remaining ingredients provided by the customer do not contain any surface active agents or soaps, thus excluding it from Chapter 34. It is the opinion of this office that the nonwoven textile piece functions not merely as a medium to carry the water and glycerol, but also serves a cleansing and wiping function on the skin.
The applicable subheading for the product will be 5603.12.0010, HTSUS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, other, weighing more than 25 g/m² but not more than 70 g/m², impregnated, coated, or covered with material other than or in addition to rubber, plastics, wood pulp or glass fibers. The duty rate will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5603.12.0010, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 5603.12.0010, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 https://hts.usitc.gov/current. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs. 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division