CLA-2-34:RR:NC:SP:236 H88948

Mr. William J. Marston
Masterpiece International, LTD.
2300 Higgins Road, Suite 301
ELK Grove Village, IL 60171

RE: The tariff classification of Vileda Exstatic Wet Floor Wipes from the United Kingdom

Dear Mr. Marston:

In your letter dated February 4, 2002, on behalf of your client, Freudenberg Household Products L.P., you requested a tariff classification ruling.

The applicable subheading for the Vileda Exstatic Wet Floor Wipes will be 3401.19.0000, Harmonized Tariff Schedule of the United States, 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; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: 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. The rate of duty will be Free.

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 Deborah Walsh at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division