CLA-2-34:OT:RR:NC:N1:136
Ms. Elizabeth McGuffin
Dollar General
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of “Anti-bacterial Wipes” from China
Dear Ms. McGuffin:
In your ruling request dated May 7, 2020, you requested a tariff classification ruling on “Anti-bacterial Wipes.”
Your submission describes the product at issue as “Anti-bacterial Wipes,” SKU# 05072020, which are pre-moistened, spun-lace, nonwoven fabric wipes, designed to clean skin. The wipes are packaged in retail-ready dispensing containers in quantities of 80 wipes. Each wipe is appropriately sized for single use and impregnated with a liquid solution.
The above described wipes are impregnated with a skin cleaning preparation, which you state, includes an aromatic surfactant and other substances. We have determined that the wipes act as the carrier for the impregnating solution.
In your letter, you suggest classification in 3808.94, Harmonized Tariff Schedule of the United States (HTSUS); however, we have found that to be incorrect, because the subject product is more specifically provided for elsewhere in the tariff.
The applicable subheading for “Anti-bacterial Wipes” will be 3401.30.1000, 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: Containing any aromatic or modified aromatic surface-active agent. The general rate of duty will be 4.0 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3401.30.1000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3401.30.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
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