The tariff classification of cotton header rolls, for use inthe manufacture of tampons, from China.
Issued September 17, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5601.21.0010
Headings: 5601
Product description
The instant sample consists of a plied lap of cotton wadding composed of 100% cotton. It consists of a three-ply lap which has been embossed to produce a waffled effect. The wadding measures about 98mm in width, about 1/2" in thickness and will be imported in rolls measuring 138.8 meters in length. This material weighs about 49 grams per linear meter which works out to 6.8kg per roll (about 15lbs.). We note per a recent telephone conversation with your office that this wadding will be fed directly into a machine for the manufacture of tampons without any other intermediary processing operations performed.
CBP rationale
The applicable subheading for the material will be 5601.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding in the piece, of cotton.
Full text
NY 877857 September 17, 1992 CLA-2-56:S:N:N3H:350 877857 CATEGORY: Classification TARIFF NO: 5601.21.0010 Mr. John W. Hinkley A.N. Deringer, Inc. 161 Prescott Street East Boston, MA 02128 RE: The tariff classification of cotton header rolls, for use in the manufacture of tampons, from China. Dear Mr. Hinkley: In your letter dated August 25, 1992, on behalf of Tambrands Inc., you requested a tariff classification ruling. The instant sample consists of a plied lap of cotton wadding composed of 100% cotton. It consists of a three-ply lap which has been embossed to produce a waffled effect. The wadding measures about 98mm in width, about 1/2" in thickness and will be imported in rolls measuring 138.8 meters in length. This material weighs about 49 grams per linear meter which works out to 6.8kg per roll (about 15lbs.). We note per a recent telephone conversation with your office that this wadding will be fed directly into a machine for the manufacture of tampons without any other intermediary processing operations performed. The applicable subheading for the material will be 5601.21.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for wadding in the piece, of cotton. The rate of duty will be 7.2 percent ad valorem. The product falls within textile category designation 223. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 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
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