The tariff classification of cotton cosmetic pads or wipes, for general and sanitary use, from China.
Issued November 25, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5601.21.0090
Headings: 5601
Product description
You submitted a plastic package containing representative samples differing mainly in shape. One wipe is of a round configuration while the other is rectangular. The round one measures about 2 1/4" in diameter while the rectangular one measures approximately 2 1/4" x 2". Both of these wipes are made of a 100% bleached cotton wadding that has been pressed with a mold to form their respective shapes and embossed surfaces. Because of the double sided embossed ridges, the rectangular pad is also considered an article. Both of these wipes are for general use and have numerous applications.
CBP rationale
the applicable subheading for the pads or wipes will be 5601.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of cotton wadding.
Full text
NY I88425 November 25, 2002 CLA-2-56:RR:NC:TA:350 I88425 CATEGORY: Classification TARIFF NO.: 5601.21.0090 Mr. Ven Ho Wu Xin Hua Import & Export, Inc. 79-10 34th Avenue, Suite 2X P.O. Box 561 Jackson Heights, NY 11372 RE: The tariff classification of cotton cosmetic pads or wipes, for general and sanitary use, from China. Dear Mr. Wu: In your letter dated November 6, 2002, you requested a tariff classification ruling. You submitted a plastic package containing representative samples differing mainly in shape. One wipe is of a round configuration while the other is rectangular. The round one measures about 2 1/4" in diameter while the rectangular one measures approximately 2 1/4" x 2". Both of these wipes are made of a 100% bleached cotton wadding that has been pressed with a mold to form their respective shapes and embossed surfaces. Because of the double sided embossed ridges, the rectangular pad is also considered an article. Both of these wipes are for general use and have numerous applications. You state that these pads will be packed in poly bags having a count of 80 each. We concur that the applicable subheading for the pads or wipes 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 4.3 percent ad valorem. There are currently no textile restraints for this merchandise being a product of China. 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 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of an electric vaporizer from China
The country of origin determination of cotton swabs; 19 CFR 102.21(c)(2)
The tariff classification of cotton swabs, cotton pads, and an emery board from China.
Country of origin of cotton wadding; Classification; USMCA; Waste and scrap
The tariff classification, country of origin and country of origin marking of cotton pads; 19 CFR 102.21(c)(2); 19 CFR 134
The tariff classification of cotton balls from Turkey
The tariff classification of cotton balls from Turkey and China
The tariff classification of a Military Survival Tin and a Combat Survival Tin from the United Kingdom
The tariff classification of a camera case and camera related articles from China
The tariff classification of swabs and wiping cloths from Korea.
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 →