The tariff classification of disposable, double tipped cotton swabs, for hygiene and general use, from China.
Issued January 30, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5601.21.0090
Headings: 5601
Product description
You submitted a disposable plastic box containing what appears to be 200 double tipped cotton applicators or swabs (CTA). These swabs consist of a hollow plastic stick measuring approximately 3 inches long with a cotton wadding affixed to each end. The wadding at one end is slightly more conical shaped than the other. You suggest classification under tariff subheading 3005.90. This provision covers, in part, wadding and bandages. The CTAs, however, are not of the same class or kind of good that is principally used as medical wadding or gauze. Unlike dressings, adhesive plasters, poultices, medical wadding, or gauze, CTAs do not lie on a wound for protection, absorption of exudate, or debridement of the wound. In wound treatment, CTAs are simply used to apply an antiseptic, antibacterial ointment, or other substance to the wound. Furthermore, they are not used exclusively in clinical settings to treat patients. Such types of swabs have multiple application or removal uses in wide areas such as hygiene, industrial, cosmetic and hobby and craft fields. Therefore, such CTAs or swabs are excluded from classification under heading 3005.
CBP rationale
The applicable subheading for the swabs will be 5601.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cotton wadding.
Full text
NY G86578 January 30, 2001 CLA-2-56:RR:NC:TA:350 G86578 CATEGORY: Classification TARIFF NO.: 5601.21.0090 Mr. Charles Heilpern H&H Shipping Company, Inc. 120 Sylvan Avenue P.O. Box 1796 Englewood Cliffs, N.J. 07632 RE: The tariff classification of disposable, double tipped cotton swabs, for hygiene and general use, from China. Dear Mr. Heilpern: In your letter dated January 17, 2001, on behalf of Siris International Imports, Paterson, NJ, you requested a classification ruling. You submitted a disposable plastic box containing what appears to be 200 double tipped cotton applicators or swabs (CTA). These swabs consist of a hollow plastic stick measuring approximately 3 inches long with a cotton wadding affixed to each end. The wadding at one end is slightly more conical shaped than the other. You suggest classification under tariff subheading 3005.90. This provision covers, in part, wadding and bandages. The CTAs, however, are not of the same class or kind of good that is principally used as medical wadding or gauze. Unlike dressings, adhesive plasters, poultices, medical wadding, or gauze, CTAs do not lie on a wound for protection, absorption of exudate, or debridement of the wound. In wound treatment, CTAs are simply used to apply an antiseptic, antibacterial ointment, or other substance to the wound. Furthermore, they are not used exclusively in clinical settings to treat patients. Such types of swabs have multiple application or removal uses in wide areas such as hygiene, industrial, cosmetic and hobby and craft fields. Therefore, such CTAs or swabs are excluded from classification under heading 3005. The applicable subheading for the swabs 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 4.7 percent ad valorem. This merchandise falls within textile category designation 369. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 212-637-7085. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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