CLA-2-34:OT:RR:NC:N3:136
David Robeson
Mohawk Global Trade Advisors
123 Air Cargo Road Syracuse, NY 13212
RE: The tariff classification of Multi Surface Cleaning Wipes and Stain Remover Wipes from China
Dear Mr. Robeson:
In your letter dated September 14, 2023, on behalf of your client, Rejoice International, Inc., you requested a tariff classification ruling on Multi Surface Cleaning Wipes and Stain Remover Wipes. As directed, we will retain any submitted samples.
In your submission, you describe two products. The first product is a plastic canister of 30 Multi Surface Cleaning Wipes, which are disposable and put up for retail sale. The pre-moistened Multi Surface Cleaning Wipe’s function is to clean various surfaces by cutting through tough grease and grime. The wipe material is a nonwoven fabric (70% polyester/30 % viscose) and measures 17.8 cm x 20.3 cm with a fabric weight of approximately 40g/m2. The wipes contain surfactants, peppermint aroma, and other substances.
The second product is a box containing 12 individually wrapped Stain Remover Wipes, which are disposable and put up for retail sale. The pre-moistened Stain Remover Wipe’s function is to lift and remove stains from fabrics, including clothing or upholstery. The non-woven fabric composition is 70% polyester/30% viscose, and measures 12.4 cm x 17.5 cm with a fabric weight of approximately 40g/m2. The wipes have a neutral scent and contain surface-active agents and other substances.
You suggest classification for both products in subheading 3402.20.5100, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect, because the subject products are described elsewhere in the Tariff Schedule.
The applicable subheading for the Multi Surface Cleaning Wipes and Stain Remover Wipes will be 3401.19.0000, HTSUS, 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; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, 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 the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Other. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3401.19.0000, HTSUS, unless specifically excluded, are subject to the additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3401.19.0000, HTSUS, listed above. The HTSUS 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. 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.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division