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 an exfoliating facial mitt from China
Dear Mr. Kenny:
In your letter dated July 11, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. A sample was provided and will be retained by this office.
The sample, Item # 410668, is an exfoliating facial mitt. The ovoid mitt is constructed of two pieces of plastic foam, each covered with different fabrics. The larger, ovoid, piece of foam is sandwiched between a polyester microfiber knit looped pile fabric on the back and a layer of polyester knit looped pile fabric covered with a nylon mesh knit looped pile fabric on the face (exfoliating) side. The second, semi-elliptical shaped, layer of foam is sandwiched between a polyester microfiber knit looped pile fabric on the face and a knit mesh fabric on the back. The two fabric covered foam pieces are assembled together to create a pocket. The mitt is capped around the edges with 100 percent polyester narrow woven fabric. To use, the user inserts several fingers into the pocket and massages a cleanser or facial scrub over the face using the face side of the mitt. The mitt measures approximately 3 ½ by 4 inches.
The applicable subheading for the exfoliating facial mitt, Item # 410668, will be 6302.93.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bed linen, table linen, toilet linen and kitchen linen: Other: Of man-made fibers: Pile or tufted construction.” The rate of duty will be 6.2 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6302.93.1000, 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, including information on exclusions and their effective dates, 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