CLA-2-56:RR:NC:TA:350 G88125

Ms. Beverly Feagans
RS International, Inc.
8621 Bellanca Ave., Suite 201
Los Angeles, CA 90045

RE: The tariff classification of cotton tipped applicator swabs for general use, and a tablecloth, from China.

Dear Ms. Feagans:

In your letter dated March 3, 2001, on behalf of Watch Club, Inc., you requested a classification ruling.

The first item, consists of a blister pack containing 325 cotton tip applicators (swabs). These swabs are composed of approximately 3 inches long hollow plastic tubes containing a cotton wadding affixed to each end. These swabs are for general use including such applications as listed on the packaging as: baby, beauty, ear, health, pet and crafts, etc. The second item, consists of a round table cloth (hemmed) measuring 178 cm in diameter (70 inches). It is composed of a PVC vinyl sheeting printed with a floral design that has been laminated on its undersurface with a nonwoven backing composed of polyester man-made fibers. While you refer to this textile portion as being of a “flannel” construction, it is technically constructed of a thin nonwoven scrim. This soft backing is designed to prevent marring of the furniture surface upon which it will ultimately rest. However, the essential character of the item is imparted by the vinyl sheeting. The packaging for the tablecloth suggests that it may be imported in other shapes and sizes.

The applicable subheading for the cotton swabs will be 5601.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cotton wadding. The duty rate will be 4.7 percent ad valorem.

The applicable subheading for the table cloth will be 3924.90.1050, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, … and other household articles, … of plastics, … table covers and like furnishings. The duty rate will be 3.3 percent ad valorem.

Products classifiable in tariff subheading 5601.21.0090 falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

There are no textile restraints for products classifiable in tariff subheading 3924.90.1050

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 George Barth at 212-637-7085.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division