CLA-2-34:OT:RR:NC:N1:36
Mr. Long Vu
Walgreens Company
304 Wilmot Road, MS #3163
Deerfield, IL 60015
RE: The tariff classification of “Makeup Remover Towelettes” and “Baby/Toddler Wipes” from Korea
Dear Mr. Vu:
In your ruling request dated March 19, 2019, you requested a tariff classification ruling on two “Makeup Remover Towelettes” and three “Baby/Toddler Wipes.” Your letter indicates that product samples were also submitted; however, as of this date, this office has not received them.
Your submission describes five products at issue. Item 1 is a “Makeup Remover Towelette,” identified as Walgreens item code 368044, measuring 7.9” x 6.8” and sold in retail packages of 25 towelettes. Item 2 is a “Makeup Remover Towelette,” identified as Walgreens item code 368045, measuring 7.9” x 6.8” and sold in retail packages of 25 towelettes. Items 1 and 2 are pre-moistened, nonwoven towelettes, designed to remove makeup. Item 3 is a “Baby/Toddler Wipe,” identified as Walgreens item code 910189, measuring 7.0” x 7.5” and sold in retail packages of 64 wipes. Item 4 is a “Baby/Toddler Wipe,” identified as Walgreens item code 910190, measuring 7.0” x 7.5” and sold in retail packages of 64 wipes. Item 5 is a “Baby/Toddler Wipe,” identified as Walgreens item code 921593, measuring 7.0” x 5.25” and sold in retail packages of 42 wipes. Items 3, 4, and 5 are pre-moistened, disposable, nonwoven wipes, designed to clean baby/toddler body parts.
You state that above described towelettes and wipes are impregnated with a skin cleaning solution, which includes a surfactant that is not aromatic or modified aromatic. We have determined that the towelettes and wipes act as the carrier for the impregnating solution, which imparts the essential character.
You have suggested classification in 3402.20.5100, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect, because these products are specifically provided for in heading 3401, HTSUS.
The applicable subheading for the two “Makeup Remover Towelettes” and the three “Baby/Toddler Wipes” will be 3401.30.5000, HTSUS, which provides for 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: Other. The general rate of duty will be free.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov.
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 https://hts.usitc.gov/current.
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 Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division