CLA-2-56RR:NC:TP:350 A81384
Mr. Michael C. Cox
Charles M. Schayer & Company
904 Manhattan Avenue
Manhattan Beach, CA 90266
RE: The tariff classification of cotton wadding pads, identified as "Cotton Clouds", for cosmetic and other uses, from Taiwan.
Dear Mr. Cox:
In your letter dated March 12, 1996, on behalf of W.A.B.B.I.T., Inc., Redondo Beach, CA, you requested a classification ruling. The supplier is Cosmic Enterprise Co., Ltd., Taipei, Taiwan.
While your letter states that shipments of these pads have been going on bi-monthly for about 15 years, there are presently no pending transactions at the U.S. Customs Service for this or similar merchandise and, therefore, we will treat this as a new transaction.
You submitted a retail, plastic film, package containing 220 individual pads, which consist of 100% cotton wadding. Each pad measures 1 7/8 in. x 2 3/8 in. and is approximately 1/4 in. thick, which may be further separated to a desired thickness. These facial cotton pads, as you refer to them, have a variety of uses other than just applying cosmetics. The printing on the package indicates such things as makeup and cleanser remover, astringent application, nail enamel removal, and for baby use. Such pads are of a general use, even for arts and crafts projects.
You suggest that these puffs are classifiable in subheading 9612.20.0000, HTS, but this provision applies to ink pads. You likely mean 9616.20.0000, which is referred to later.
Heading 9616 covers:
Scent sprayers and similar toilet sprayers, and mounts and heads therefor; powder puffs and pads for the application of cosmetics or toilet preparations:
subheading 9616.20.0000 applies to:
Powder puffs and pads for the application of cosmetics or toilet preparations..............
You refer to the Explanatory Notes of Chapter 96 and state, for your position, that "power-puffs and pads are suitable in applying any kind of cosmetics or toilet preparations which can be made of any material."
The Explanatory Note for Heading 9616 reads, in part:
96.16 - SCENT SPRAYS AND SIMILAR TOILET SPRAYS, AND MOUNTS AND HEADS THEREFOR; POWDER-PUFFS AND PADS FOR THE APPLICATION OF COSMETICS OR TOILET PREPARATIONS.
... .
9616.20 - Powder-puffs and pads for the application of cosmetics or toilet preparations
This heading covers:
... .
(4) Powder-puffs and pads for applying any kind of cosmetic or toilet preparation (face-powder, rouge, talcum-powder, etc.). They may be made of any material (swan's or eider-down, skin, animal hair, pile fabrics, foam rubber, etc.), and they remain in this heading whether or not they have handles or trimmings of ivory, tortoise-shell, bone, plastics, base metal, precious metal or metal clad with precious metal. (emphasis added).
Your pads are of a general purpose use, not dedicated or solely used for applying cosmetics. Further, the Explanatory Notes, though not legal, are the official interpretation of the intent of the Headings. Although the pads may be of "any" material, the listed products (note 4, above) are indicative of items that are of a more elaborate construction (handles, precious metal, pile fabric), have a certain degree of permanency, and will be used repetitively. They are not of a one time use, them discarded, such as the subject cotton wadding pads.
Since the pads are in the form of rectangles, the wadding is not considered to be "made up" (into articles) within the meaning of Note 7 to Section XI of the Harmonized Tariff Schedule. They are considered to be fabric in the piece.
The applicable subheading for the product, therefore, will be 5601.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for ... wadding, in the piece, of cotton. The duty rate will be 6.5 percent ad valorem.
This merchandise falls within textile category designation 223. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.
You sample is being returned as requested.
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 George Barth at 212-466-5884.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division