CLA-2-39:OT:RR:NC:N4:415

Ms. Laura Dotson
Foamtec International, LLC
720 Venture Drive
Waco, TX 76712

RE: The tariff classification of plastic foam-tipped swabs from Thailand.

Dear Ms. Dotson:

In your letter dated July 07, 2020, you requested a tariff classification ruling.

The products under consideration are described in your submission as sterile swabs, part numbers MP1301AST and MP1302ST. From the provided documentation, each handle is made of polypropylene plastic, and the tip is polyurethane plastic foam. Part number MP1301AST, a nasopharyngeal swab, is 6.25 inches in length and part number MP1302ST, an oropharyngeal swab, is 5.75 inches in length. These swabs are designed to collect samples from a person's nose or throat and then be sent to a lab for diagnostic testing.

The plastic foam-tipped swabs, part numbers MP1301AST and MP1302ST, would be considered articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9985, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.

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.

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 Kristopher Burton at [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division