CLA-1-34:OT:RR:NC:N3:136
Derek Weaver
WEST Forwarding Services
17851 Jefferson Park Road
Middleburg Heights, Ohio 44130
RE: The tariff classification of “Waxman Kleen Freak Hand Sanitizing Wipes” from China
Dear Mr. Weaver:
In your ruling request dated May 14, 2021, on behalf of your client, Waxman Consumer Products Group, Inc., you requested a tariff classification ruling on “Waxman Kleen Freak Hand Sanitizing Wipes.”
The product at issue is described as “Waxman Kleen Freak Hand Sanitizing Wipes.” The wipes are pre-moistened with a skin cleaning and sanitizing solution, which includes the cationic surfactant, benzalkonium chloride and several other substances. You state that the wipes are designed and marketed to clean and sanitize hands and not intended for use in grooming oneself or attending to one’s appearance. We disagree with your assertion regarding this product’s use; for classification purposes, we have determined that the subject product is intended for toilet use.
In your letter, you suggest classification in subheading 3401.19.0000, Harmonized Tariff Schedule of the United States (HTSUS); however, we have determined that this product is more specifically provided for elsewhere. See HQ H303126, issued August 8, 2020.
The applicable subheading for “Waxman Kleen Freak Hand Sanitizing Wipes” will be 3401.11.5000, HTSUS, 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; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, 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 the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): 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 3401.11.5000, 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 3401.11.5000, 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 Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.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