The tariff classification of cotton swabs in two configurations, 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. The bag contains, essentially, two different types of cotton tipped applicators. Specifically, you will be importing double tipped cotton swabs made from hollow plastic stems measuring about 3 inches long that contain cotton wadding at each end. One type contains a rather rounded or blunt wadding on the tips while the other is of a more pointed or conical configuration. Both of these swabs are for general use and have numerous applications. These swabs will be packed in plastic boxes for retail having counts of 80, 120 and 128, respectively. We concur that
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 I88426 November 25, 2002 CLA-2-56:RR:NC:TA:350 I88426 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 swabs in two configurations, 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. The bag contains, essentially, two different types of cotton tipped applicators. Specifically, you will be importing double tipped cotton swabs made from hollow plastic stems measuring about 3 inches long that contain cotton wadding at each end. One type contains a rather rounded or blunt wadding on the tips while the other is of a more pointed or conical configuration. Both of these swabs are for general use and have numerous applications. These swabs will be packed in plastic boxes for retail having counts of 80, 120 and 128, respectively. We concur that 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 4.3 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
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