CLA-2-34:S:N:N7:236 897538

Ms. Elizabeth Yarns
Customs Brokerage
Kuehne & Nagel, Inc.
Minneapolis Branch
7700 22nd Avenue South
Suite 191
Minneapolis, MN 55450

RE: The tariff classification of moist Paper Towelette and Non- Woven Fabric Towelette from Germany.

Dear Ms. Yarns:

In your letter dated April 26, 1994, on behalf of your client Unlimited Futures, Inc., you requested a tariff classification ruling.

The prospective imports are as follows:

1) Paper towelette is impregnated with cleaning agents. The paper towelette is pure bleached cellulose. The color is white. The size of the towelette is 135 x 190 mm and 185 x 200 mm.

2) Non-Woven Fabric towelette is impregnated with cleaning agents. The non-woven fabric is 85 % viscose and 15% polyester. The color is natural white. The size of this towelette is 135 x 190 mm and 185 x 200 mm.

These articles principal use is to clean a persons hands when necessary.

The applicable subheading for the Paper Towelette and Non- Woven Fabric Towelette will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), 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; 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:... For toilet use (including medicated products):... Other. The rate of duty will be 1.1 cents per kg. plus 3.6 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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,

Jean F. Maguire
Area Director
New York Seaport