CLA-1-34:OT:RR:NC:N3:136
Mr. Joseph J. Kenny
Geodis USA, Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of “Microfiber Lens Wipes” from China
Dear Mr. Kenny:
In your ruling request dated October 15, 2020, on behalf of your client, CVS Pharmacy, Inc., you requested a tariff classification ruling on “Microfiber Lens Wipes.”
Your submission refers to the product at issue as CVS item number 205215. You indicate that the “Microfiber Lens Wipes” are 4” x 6” moistened sheets, constructed of non-woven polyester and paper. These wipes are packaged in a foil pouch and are imported in retail-ready boxes of 40, 100, and 150 sheets. The “Microfiber Lens Wipes” are intended to be used for wiping and cleaning eyeglasses and sunglasses. In response to an email request, you have stated that the saturating solution includes “Ethylene Glycol Monobutyl,” a surface active-agent.
In your letter, you suggest classification in 4818.90.0000, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect, because we have determined that the saturating solution provides the product’s essential character, while the wipe acts as the carrier.
The applicable subheading for “Microfiber Lens Wipes” will be 3402.20.5100, 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 heading 3401: Preparations put up for retail sale: Other. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3402.20.5100, HTSUS, unless specifically excluded, are subject to the 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 3402.20.5100, 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 Notice 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.
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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division