CLA-2-56:RR:NC:TA:350 D80083

Mr. Manuel Paz Pujalt

The Green Seal Co., Inc.

5901 NW 151 St., Suite 112

Miami, FL 33014

RE: The tariff classification of retail size rolls of absorbent cotton wadding, from Peru.

Dear Mr. Pujalt:

In your letter dated July 8, 1998, you requested a classification ruling.

The submitted sample, which was put up in a white plastic package labeled "Super Absorbent cotton" - "Natural and Soft" - "8 oz. Approximately", consists of compressed wadding material measuring approximately 1/4 to 3/8 inches in thickness, 10 inches wide and is taken up in a tight roll weighing approximately 8 ounces for the roll.

You request "confirmation to classify" the subject product within subheading 3005.90.1000, HTS, which provides for wadding, gauze and bandages, etc., coated or impregnated with pharmaceutical substances, for medical, surgical, dental or veterinary purposes. However, you state in your letter that the principal use in the U.S. for the subject product will be as follows: "Sanitary use by dental Clinics (sic) to clean and absorb fluids." In addition, you have enclosed letters from two of your customers, one of which states that, "{T}his product is used for sanitary and cleaning purposes due to its hydrophilic absorbent capacity and it gentle and soft quality hypoallergenic to the skin," while the other states that, "{T}his product is used for sanitary and cleaning purposes due to its gentle and soft quality hypoallergenic to the skin.

Consequently, based on the aforementioned statements by you and your customers, the subject product would be excluded from classification within heading 3005, HTS, since it will not be principally used for medical, surgical, dental or veterinary purposes.

The applicable subheading for the product 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 5.8 percent ad valorem.

This merchandise falls within textile category designation 223. Based upon international textile trade agreements products of Peru are subject to 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.

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,

Robert B. Swierupski

Director,

National Commodity

Specialist Division