CLA-2-63:OT:RR:NC:N3:349
Mr. Joseph Kenny
Geodis USA Inc.
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a facial cleansing sponge from China
Dear Mr. Kenny:
In your letter dated November 29, 2021, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. A sample was provided and will be discarded by this office.
The sample is CVS Item 741376, described as a “Cleansing Facial Sponge.” The teardrop shaped sponge is made from nonwoven polyester fabric that is not impregnated, coated or covered with any material including a cleansing agent. The coarse texture provides a means to exfoliate the skin while cleansing. The sponge is approximately 10 centimeters in length, 7 centimeters in width and is 2 centimeters in thickness.
The applicable subheading for the facial cleansing pad will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Of man-made fibers: Other.” The rate of duty will be 9.9 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.93.2000, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty under 9903.88.16, HTSUS; however, this provision was suspended, effective December 15, 2019, and is not currently applicable. See 84 Fed. Reg. 243 (December 18, 2019).
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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 Kim Wachtel at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division