CLA-2-56:OT:RR:NC:N3:350
Mr. David Cheng
Suzuran Medical Inc.
4-1-29 Yasui, Kita-KU
Nagoya, Japan 4620023
RE: The tariff classification of five cotton products from China
Dear Mr. Cheng:
In your letter dated August 2, 2022, you requested a tariff classification ruling. Your letter was accompanied by samples which will be retained by this office.
In your submission you included five different cotton products which were subsequently sent to the Customs and Border Protection (“CBP”) Laboratory for analysis.
The item referred to as a “cotton roll” was determined to be nonwoven in construction. The sample is mechanically bonded, composed of cotton staple fibers, and weighs 87.6 g/m2. The sample is not coated, covered, or impregnated.
The item referred to as “Lilian Puff” was determined to be composed of three layers, two outer layers of nonwoven fabric and an inner layer of wadding material. The sample is composed wholly of cotton fibers and weighs 141.4 g/m2. The sample is not coated, covered, or impregnated.
The item referred to as “cotton tissue” was determined to be nonwoven in construction. The sample is mechanically bonded, composed wholly of cotton staple fibers, and weighs 39.5 g/m2. The sample is not coated, covered, or impregnated.
The item referred to as “Baby cotton tissue” was determined to be nonwoven in construction. The sample is mechanically bonded, composed of cotton staple fibers, and weighs 44.4 g/m2. The sample is not coated, covered, or impregnated.
The item referred to as “round pad 1-layer” was determined to be nonwoven in construction. The sample is mechanically bonded, composed of cotton staple fibers, and weighs 200 g/m2. The sample is not coated, covered, or impregnated.
The applicable subheading for the cotton roll and the Lilian Puff will be 5603.93.0090, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 70 g/m2 but not more than 150 g/m2… Other.” The rate of duty will be Free.
The applicable subheading for the cotton tissue and the Baby cotton tissue will be 5603.92.0070, 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… Nonwoven articles, ready for use and packaged for industrial, institutional or retail sale, whether or not separated, perforated or impregnated, not elsewhere specified or included.” The rate of duty will be Free.
The applicable subheading for the round pad 1-layer will be 5603.94.9050, HTSUS, which provides for “Nonwovens, whether or not impregnated, coated, covered or laminated: Other: Weighing more than 150 g/m2: Other: Other… Other nonwovens, whether or not impregnated, coated or covered: Obtained by mechanical entanglement, of staple fibers.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 5603.92.0070, 5603.93.0090, 5603.94.9050, 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 5603.92.0070, 5603.93.0090, 5603.94.9050, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 at https://hts.usitc.gov/current.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of CBP and you should submit a new ruling request. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division