CLA-2-63:OT:RR:NC:N:351
Ms. Kyoko Montemayor
Sally Holdings LLC
3001 Colorado Boulevard Denton, TX 76210
RE: The tariff classification of nail wipes from China
Dear Ms. Montemayor:
In your letter dated October 2, 2024, you requested a tariff classification ruling. A sample and photographs of nail wipes were submitted with your request. The sample will be retained for training purposes.
The sample, SKU# 021383, described as “Lint Free Nail Wipes” are dry nail polish remover wipes. The wipes are composed of 100 percent polypropylene nonwoven fabric. The square wipes, measuring 2 inches in length and width, have rounded corners. The wipes are packaged for retail sale in a 300-count box and are not impregnated with chemicals. You state the user must apply nail polish remover to the wipes to remove nail polish from user’s nails.
The rounded corner edges on the wipes meet the definition of “made up” according to the terms of Note 7(a) to Section XI of the Harmonized Tariff Schedule of the United States, (HTSUS).
You have suggested that the nail wipes should be classified under subheading 6307.10.2030, HTSUS. We disagree. The nail wipes are personal care items used to remove nail polish on one’s person and are not of the same class or kind as floorcloths, dishcloths, dusters or similar cleaning cloths.
The applicable subheading for the “Lint Free Nail Wipes” will be 6307.90.9891, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an 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 6307.90.9891, 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 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 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 Kristine Dodge at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division