The tariff classification of cotton balls and cotton tip swabs contained in their own paper box, from Thailand.
Issued April 19, 1994 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5601.21.0090
Headings: 5601
Product description
The manufacturer is Prior Thai Co., Ltd, Bangkok, Thailand and the U.S. consignee is Unisource, Wayne, PA. The instant sample, consists of a small paper box containing a plastic package of four cotton balls and four cotton swabs. The cotton balls measure about 3/4" across and the swabs about 3" in length. These swabs consist of a plastic stem containing a cotton wadding affixed to each end. They are generally used for applying make-up and have personal hygiene applications. You indicate that these gift items will be sold to hotel chains, such as Sheraton, etc., and will be given out free to their hotel guests. Under these circumstances, the boxes must still be marked with the country of origin.
CBP rationale
The applicable subheading for the product will be 5601.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cotton wadding.
Full text
NY 896743 April 19, 1994 CLA-2-56:S:N:N6:350 896743 CATEGORY: Classification TARIFF NO.: 5601.21.0090 Mr. Gerhard F. Carl Fritz Companies, Inc. 801 Carpenter's Crossing, Ashland Center IV Bay(s) #4-7 Folcroft West Business Park Folcroft, PA 19032 RE: The tariff classification of cotton balls and cotton tip swabs contained in their own paper box, from Thailand. Dear Mr. Carl: In your letter dated March 22, 1994, on behalf of Watermen Worldwide Ltd., Hong Kong, you requested a classification ruling. The manufacturer is Prior Thai Co., Ltd, Bangkok, Thailand and the U.S. consignee is Unisource, Wayne, PA. The instant sample, consists of a small paper box containing a plastic package of four cotton balls and four cotton swabs. The cotton balls measure about 3/4" across and the swabs about 3" in length. These swabs consist of a plastic stem containing a cotton wadding affixed to each end. They are generally used for applying make-up and have personal hygiene applications. You indicate that these gift items will be sold to hotel chains, such as Sheraton, etc., and will be given out free to their hotel guests. Under these circumstances, the boxes must still be marked with the country of origin. The applicable subheading for the product will be 5601.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cotton wadding. The duty rate will be 7.2 percent ad valorem. This merchandise falls within textile category designation 369. Based upon international textile trade agreements, products of Thailand 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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