CLA-2-34:OT:RR:NC:N3:136
Elizabeth Gutmann
Savino Del bene USA
230-59 International Airport Center Blvd., Suite 260
Jamica, NY 11431
RE: The tariff classification and country of origin of Pet Wipes
Dear Ms. Gutmann:
In your letter dated June 24, 2025, on behalf of your client, Earth Rated, you requested a tariff classification
and country of origin determination ruling on Pet Wipes.
In your submission, the subject products are described as nonwoven Pet Wipes, available in multiple scents
and sizes. You describe a scenario where a concentrated liquid cleaning preparation, consisting of
surface-active agents and various other ingredients, will be formulated and produced in South Korea. The
cleansing preparation will be sent to China, where it will be diluted and used to impregnate nonwoven wipes
of Chinese origin. In China, the impregnated wipes will also be packaged for retail sale. The finished wipes
appear to be disposable and will be imported into the United States for retail sale to consumers seeking pet
hygiene products.
We have determined that the liquid cleansing preparation imparts the finished product’s essential character
while the nonwoven material serves as the carrier.
The applicable subheading for the Pet Wipes will be 3401.19.0000, Harmonized Tariff Schedule of the
United States (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
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading
3401.19.0000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
ORIGIN
When determining the country of origin, the substantial transformation analysis is applicable. See, e.g.,
Headquarters Ruling Letter (“HQ”) H301619, dated November 6, 2018. The test for determining whether a
substantial transformation will occur is whether an article emerges from a process with a new name,
character, or use different from that possessed by the article prior to processing. See Texas Instruments Inc. v.
United States, 681 F.2d 778 (C.C.P.A. 1982). This determination is based on the totality of the evidence. See
National Hand Tool Corp. v. United States, 16 C.I.T. 308 (1992), aff’d, 989 F.2d 1201 (Fed. Cir. 1993).
Regarding the country of origin of the Pet Wipes, it is our view that the liquid cleansing preparation imparts
the finished product’s essential character, and the nonwoven material merely serves as the carrier. In China,
the dilution and impregnating of the cleaning solution into the Chinese nonwovens, and packaging processes,
do not result in a substantial transformation of the concentrated liquid cleansing preparation of South Korean
origin. Therefore, it is the opinion of this office that the country of origin of the Pet Wipes is South Korea.
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health
Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are
administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and
Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by
visiting their website at www.fda.gov.
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,
(for)
James Forkan
Acting Director
National Commodity Specialist Division