811704 81 Ruling Active

The tariff classification of woven cotton cloths from Germany.

Issued July 12, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 5208.22.4090, 3005.90.1000

Headings: 3005, 5208

Product description

You have submitted two samples of woven fabric. The first sample is identified as cooldent cloth. It is composed of 100 percent bleached cotton. This plain woven fabric contains 13 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. This textile product is napped on both sides and weighs 130 grams per square meter. The cooldent cloth will be imported cut into a rectangular shape and measures approximately 190x200 millimeters (mm). It has been saturated with herbal extracts, emulsifier, herbal oil mint, menthol, camphor, a combination of preserving additives and demineralized water. It will be packaged in aluminum foil pouches. Your correspondence indicates that this product will be cooled in the freezer and then used as a miniature ice pack. The second sample is identified as muscle power cloth. This plain woven product is composed of 100 percent bleached cotton. It contains 13 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. The fabric is napped on both sides and weighs 130 grams per square meter. The average yarn number has been calculated to be 22 in the metric system. The muscle power cloth is saturated with liquid that contains camphor, menthol, allantoin, pine essential oil and demineralized water. This product will be imported cut into a rectangular shape and measures approximately 190x200 millimeters (mm) and is packaged in aluminum foil pouches. This product will be used as a wipe to refresh and cleanse the user after exercise.

CBP rationale

The applicable subheading for the first sample, identified as cooldent cloth will be 3005.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale or for medical, surgical, dental or veterinary purposes: other, coated or impregnated with pharmaceutical substances. The applicable subheading for the second sample, identified as muscle power cloth, will be 5208.22.4090, HTS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 grams per square meter, bleached, plain weave, weighing more than 100 grams per square meter, of number 42 or lower number, cheesecloth.

Full text

NY 811704 July 12, 1995 CLA-2-52:S:N:N6:352 811704 CATEGORY: Classification TARIFF NO.: 5208.22.4090; 3005.90.1000 Mr. Les Etters Etters International 2077 Airport Drive Green Bay, WI 54313 RE: The tariff classification of woven cotton cloths from Germany. Dear Mr. Etters: In your letter dated June 9, 1995, you requested a tariff classification ruling. You have submitted two samples of woven fabric. The first sample is identified as cooldent cloth. It is composed of 100 percent bleached cotton. This plain woven fabric contains 13 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. This textile product is napped on both sides and weighs 130 grams per square meter. The cooldent cloth will be imported cut into a rectangular shape and measures approximately 190x200 millimeters (mm). It has been saturated with herbal extracts, emulsifier, herbal oil mint, menthol, camphor, a combination of preserving additives and demineralized water. It will be packaged in aluminum foil pouches. Your correspondence indicates that this product will be cooled in the freezer and then used as a miniature ice pack. The second sample is identified as muscle power cloth. This plain woven product is composed of 100 percent bleached cotton. It contains 13 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. The fabric is napped on both sides and weighs 130 grams per square meter. The average yarn number has been calculated to be 22 in the metric system. The muscle power cloth is saturated with liquid that contains camphor, menthol, allantoin, pine essential oil and demineralized water. This product will be imported cut into a rectangular shape and measures approximately 190x200 millimeters (mm) and is packaged in aluminum foil pouches. This product will be used as a wipe to refresh and cleanse the user after exercise. The applicable subheading for the first sample, identified as cooldent cloth will be 3005.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up in forms or packings for retail sale or for medical, surgical, dental or veterinary purposes: other, coated or impregnated with pharmaceutical substances. The rate of duty will be free. The applicable subheading for the second sample, identified as muscle power cloth, will be 5208.22.4090, HTS, which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 grams per square meter, bleached, plain weave, weighing more than 100 grams per square meter, of number 42 or lower number, cheesecloth. The rate of duty will be 8.4 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

N349221 June 13, 2025

The tariff classification of MEDIHONEY® Calcium Alginate Dressing in retail packings from Canada

N008860 April 16, 2007

The tariff classification and country of origin of 3M™ Tegaderm™ Ag Mesh Dressing with Silver, imported in the piece, from China

L82046 February 7, 2005

The tariff classification of two styles of "lap pads" made by bonding two layers of plain woven cotton fabric together from China.

I89604 January 3, 2003

The tariff classification of five cotton and polyester/rayon blend plain woven fabrics from China.

I81165 May 7, 2002

The tariff classification of Acticoat™ Burn Dressing (Product Code # 201101D), Acticoat™ Moisture Control Dressing (Product Code # 20211D) and Acticoat™ Absorbent Dressing (Product Code # 20181D) from Canada

B89595 September 26, 1997

The tariff classification of BURNAID Burn First Aid Dressings; BURNAID Burn First Aid Burn Gel; Rapaid First Aid Cream; Rapaid First Aid Spray; and Rapaid Everyday Powder, from Australia

B86538 June 16, 1997

The tariff classification of a 100% cotton bleached plain woven fabric from India.

A89699 December 10, 1996

The tariff classification and country of origin marking, under the North American Free Trade Agreement (NAFTA), of THALAFIX sterile dressings from Canada; Article 509

811886 July 12, 1995

The tariff classification of STOMADHEX oral bio-adhesivepatches, from France

807493 March 30, 1995

The tariff classification of plain woven 100% cotton cloths impregnated with water, emulsifiers, preserving agents, medicinal agents and/or perfumery products and individually packed in plastic coated aluminum foil pouches. These products will be produced in Germany.

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →