CLA-2-56:OT:RR:NC:N3:350
Ms. Isabella Vallenilla
One Natural Experts LLC
8570 NW 61st Street
Miami, FL 33166
RE: The tariff classification of a dry cotton nonwoven wipe from China
Dear Ms. Vallenilla:
In your letter dated May 15, 2019 you requested a tariff classification ruling. Samples were subsequently provided to this office and sent for laboratory analysis. Samples will be retained for training purposes.
The product described as “disposable cotton towels” is a dry nonwoven fabric. In your request you state that the product measures 7.8 inches by 7.8 inches, is packaged in counts of fourty, and intended to serve as “dry wipes to clean a baby’s face, body and diaper area.”
U.S. Customs and Border Protection laboratory analysis indicates that the samples are of nonwoven construction, composed wholly of cotton staple fibers, and weigh 52.3 g/m2. The samples have not been impregnated, coated, covered, or laminated.
In your letter you suggest classification under subheading 5601.21.00, Haronized Tariff Scheulde of the United States (HTSUS), as cottong wadding of textile materials and articles thereof. However, the subject samples are not textile wadding nor an article thereof, they are square nonwoven fabrics. Subheading 5601.21.00 is inapplicable.
The applicable subheading for the “disposable cotton towels” will be 5603.92.0090, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 25 g/m2 but not more than 70 g/m2… Other. The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 5603.92.0090, 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 subheading 5603.92.0090, HTSUS, listed above.
The tariff 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.
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 the World Wide Web at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by Customs.
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 Michael Capanna via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division