CLA-2-63:OT:RR:NC:N3:351
Ms. Hollie Blakeley
Boss Manufacturing Company
1221 Page Street
Kewanee, IL 61443
RE: The tariff classification of two personal care kits from China
Dear Ms. Blakeley:
In your letter dated September 22, 2015, you requested a tariff classification ruling. You submitted samples of two personal care kits. The kits are put up for sale in a sealed 4" x 3 ½" plastic case.
Antibacterial Kit #1007 consists of a disposable nonwoven textile face mask, a pair of disposable plastic seamless gloves, several packets of refreshing wipes and disinfection gel.
Degreasing Wipes Kit #1010 consists of several packets of degreasing wipes and a pair of disposable plastic seamless gloves.
You suggest that the proper classification of kit #1007 is in subheading 9605.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning. Kits #1007 and #1010 are composed of packets of either degreasing wipes or disinfection gel, a face mask and plastic gloves, none of which are items for personal toilet, sewing, or shoe or clothes cleaning. Therefore, these personal care kits are precluded from classification in subheading 9605.00.0000. Each article will be treated separately for tariff purposes.
The applicable subheading for plastic seamless gloves will be 3926.20.1020, HTSUS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves, mittens and mitts): Gloves, mittens and mitts: Seamless: Other: Disposable. The rate of duty will be Free.
The applicable subheading for the disinfecting gel will be 3824.90.9290, HTSUS, which provides for Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5 percent ad valorem.
The applicable subheading for the refreshing and degreasing wipes will be 5603.92.0010, HTSUS, which provides for nonwovens, whether or not impregnated, coated, covered or laminated, other, weighing more than 25 g/m² but not more than 70 g/m², impregnated, coated, or covered with material other than or in addition to rubber, plastics, wood pulp or glass fibers. The duty rate will be Free.
The applicable subheading for the face mask will be 6307.90.9889, HTSUS, which provides for
other made up textile articles, other. The rate of duty will be 7% ad valorem.
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 on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Adleasia Lonesome at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division