J87145 J8 Ruling REVOKED

The tariff classification of Baby Darlings TM Scented Baby Wipes from Israel

Issued September 2, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3401.19.0000

Headings: 3401

Product description

These wipes measure 8.5" x 6.5" and are perforated to facilitate snapping out of their plastic package. Each package holds 80 wipes. These wipes are pre-moistened with a non-aromatic surface-active agent and a sweet perfumery odor. These wipes are used to clean baby body parts.

CBP rationale

The applicable subheading for the Baby Darlings TM Scented Baby Wipes will be 3401.19.0000, Harmonized Tariff Schedule of the United States, which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in form of bars, cakes, molded pieces or shapes, and paper, wadding felt and nonwovens, impregnated, coated or covered with soap or detergent: Other.

Full text

NY J87145 September 2, 2003 CLA-2-34:RR:NC:SP:236 J87145 CATEGORY: Classification TARIFF NO.: 3401.19.0000 Ms. Alice Liu ATICO International USA, Inc. 501 South Andrew Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of Baby Darlings TM Scented Baby Wipes from Israel Dear Ms. Liu: In your letter dated August 8, 2003, you requested a tariff classification ruling. The sample submitted, Baby Darlings TM Scented Baby Wipes (Item #M53C-0114), consists of disposable and flushable towelette cleaning wipes. These wipes measure 8.5" x 6.5" and are perforated to facilitate snapping out of their plastic package. Each package holds 80 wipes. These wipes are pre-moistened with a non-aromatic surface-active agent and a sweet perfumery odor. These wipes are used to clean baby body parts. The applicable subheading for the Baby Darlings TM Scented Baby Wipes will be 3401.19.0000, Harmonized Tariff Schedule of the United States, which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in form of bars, cakes, molded pieces or shapes, and paper, wadding felt and nonwovens, impregnated, coated or covered with soap or detergent: Other. The rate of duty will be Free. 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 Harvey Kuperstein at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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