CLA-2-68:OT:RR:NC:N1:128
Mr. Scott Lindsey
Sysco
1390 Enclave Pkwy Houston, TX 77077
RE: The tariff classification of cotton swabs, cotton pads, and an emery board from China.
Dear Mr. Lindsey:
In your letter dated December 30, 2022, you requested a tariff classification ruling.
The merchandise under consideration is described as a “Vanity Kit,” which you state consists of an emery board, two cotton swabs, and two unsaturated cotton makeup removal pads, all housed in a plastic packet. From the information you provided, the emery board measures 5 centimeters long by 1 centimeter wide, and consists of silicon dioxide abrasive powder affixed with glue to a carboard base. The two cotton swabs each contain a cardboard stem, and the two round cotton pads of wadding construction are each wholly of cotton.
In your ruling request you suggest that the emery board, cotton swabs, cotton pads, and plastic packet be classified together as a set. 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 2 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.
The Vanity Kit is not considered to be a set for tariff classification purposes as the components are not put up together to meet a particular need or carry out a specific activity. Emery boards are not customarily used to apply or remove makeup, and cotton swabs and makeup removal pads are not customarily used to file nails. Therefore, the contents must be classified separately.
The applicable subheading for the cotton swabs and cotton pads will be 5601.21.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wadding of textile materials and articles thereof; textile fibers, not exceeding 5 mm in length (flock), textile dust and mill neps: Wadding of textile materials and articles thereof: Of cotton: Other.” The general rate of duty will be 3.6% ad valorem.
The applicable subheading for the emery board will be 6805.20.0000, HTSUS, which provides for “Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or paperboard only.” 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 subheadings 5601.21.0090, HTSUS, and 6805.20.0000, 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 subheadings 5601.21.0090, HTSUS, and 6805.20.0000, HTSUS, listed above.
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 at https://hts.usitc.gov/current.
Your inquiry does not provide enough information for us to give a classification ruling on the plastic packet. Your request for a classification ruling should include a clear color photograph or sample of the plastic packet in its imported condition. When this information is available, you may wish to consider resubmission of your request.
If you decide to resubmit your request, please prepare a new letter referencing the above noted NY ruling number and include all of the material submitted with your original request. Mail your request to: Director, National Commodity Specialist Division, Regulations and Rulings, Office of Trade, 201 Varick Street, Suite 501, New York, New York 10014, Attn: Binding Ruling Request. If your request was submitted electronically, you can re-submit your request and additional information electronically via the following link: https://apps.cbp.gov/erulings/index.asp.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nicole Sullivan at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division