CLA-2 CO:R:C:G 087194 CB
Ms. Kristine L. Sharratt
Norman G. Jensen, Inc.
3050 Metro Drive
Suite 300
Minneapolis, MN 55425
RE: Classification of disinfecting cleaning wipes
Dear Ms. Sharratt:
This letter is in response to your inquiry of December 11,
1989 on behalf of Softsoap Enterprises, Inc., requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), for certain disinfecting
cleaning cloth.
FACTS:
The merchandise at issue consists of wipes of nonwoven
construction that are imported in cut to size pieces measuring
22.86 cm x 30.48 cm. These cloths have been impregnated with a
chemical disinfectant designed to kill bacteria and remove molds
and mildew in such places as kitchens and bathrooms. The New
York Customs Laboratory found the textile substrate portion to be
composed of 64% rayon, 17% paper fibers, 2% polyester and 17%
plastic binder, by weight. According to the information you have
provided, these wipes are put up in packages for retail sale and
are reusable as indicated on the retail sales package.
ISSUE:
Whether the subject wipes are classifiable in Chapter 48,
HTSUSA, as a paper wipe, in Chapter 38, HTSUSA, as a
disinfectant, or in Chapter 56, HTSUSA, as a nonwoven?
LAW AND ANALYSIS:
Classification of merchandise under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) is made in
accordance with the General Rules of Interpretation (GRI's) 1
-2-
through 6. The systematic detail of the HTSUSA is such that
virtually all goods are classified by application of GRI 1, that
is, according to the terms of the headings of the tariff schedule
and any relevant section or chapter notes. In the event that the
goods cannot be classified solely on the basis of GRI 1, and if
the headings and legal notes do not otherwise require, the
remaining GRI's may be applied, taken in order.
Heading 3808, HTSUSA, provides for insecticides...,
disinfectants and similar products, put up in forms or packings
for retail sale or as preparations or articles.... The
Explanatory Notes to heading 3808, HTSUSA, provide that products
classified in this heading must be of the type put up in packings
for retail sale. The Explanatory Notes constitute the official
interpretation of the tariff schedule at the international level.
You stated that the subject wipes are imported in bulk. After
importation they are cut to size and packaged for retail sale.
Therefore, since the wipes do not meet the packaged for retail
sale at the time of importation requirement set forth in heading
3808, HTSUSA, they are not classifiable in this heading.
It is your contention that the subject merchandise is
classifiable in subheading 4803.00.4000, HTSUSA, which provides
for toilet or facial tissue stock, towel or napkin stock and
similar paper of a kind used for household or sanitary
purposes...: other. We do not agree with your conclusion. The
General Explanatory Notes to Chapter 48 provide in part:
Paper consists essentially of the cellulosic fibres of the
pulps of Chapter 47 felted together in sheet form. Many
products, such as certain tea-bag materials, consist of a
mixture of these cellulose fibres and of textile fibres (in
particular man-made fibres as defined in Note 1 to Chapter
54). Where the textile fibres predominate by weight, the
products are not regarded as paper and are classified as
nonwovens (heading 5603).
A laboratory analysis of the subject wipes indicate the following
composition by weight:
Rayon 64%
Paper Fibers 17%
Polyester 2%
Plastic Binder 17%
In the instant case, the textile fibres predominate by weight.
Therefore, classification under heading 4803, HTSUSA, is
precluded.
-3-
Legal Note 1, Chapter 56, provides that the chapter does not
cover nonwovens impregnated with substances or preparations where
the textile material is present merely as a carrying medium. In
essence, when the merchandise subject to classification is a
composite good, i.e. a nonwoven and the disinfectant, an
essential character determination must be made pursuant to GRI
3(b). In the instant case, the nonwoven material and
disinfectant are classifiable under different chapters (Chapters
56 and 38 respectively). It is Customs position that the textile
portion imparts the essential character of the disposable wipes.
The nonwoven material is an integral part of the final product.
The textile portion of the product does not require the presence
of the disinfectant in order to serve its purpose as a wipe. On
the other hand, the disinfectant does require the presence of the
nonwoven material. The packaging information you submitted with
your request emphasizes the usefulness of the product as a
bathroom wipe. Therefore, classification of the wipe lies in
heading 5603, HTSUSA.
HOLDING:
The subject disinfecting cleaning wipes are classifiable in
subheading 5603.00.9010, HTSUSA, which provides for nonwovens,
whether or not impregnated, coated, covered or laminated: other:
impregnated, coated or covered with material other than or in
addition to rubber, plastics,.... The rate of duty is 12.5% ad
valorem and the textile category is 223.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the Status
Report on Current Import Quotas (Restraint Levels), an issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
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A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
John Durant, Director
Commercial Rulings Division