The tariff classification of paper handkerchiefs and several hygienic products of cotton wadding, for general and/or sanitary use, from Thailand.
Issued March 23, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4818.20.0040, 5601.21.0090
Product description
The first item, consists of a package of paper handkerchiefs, which are folded and put up in plastic packages (10 to a package). The handkerchiefs, when unfolded, are square in configuration and measure 8" x 8". The second item, consists of a decorative plastic box containing four distinct items. The first item consists two types of double tipped cotton swabs. One is made from hollow plastic stems measuring about 3 inches long that contain a small cotton wadding affixed at each end. The other type contains a rather rounded or blunt wadding on each tip, which is slightly larger, and of a more tulip-bulb shaped configuration. Also included in this assortment, were cotton balls measuring about 3/4" in diameter and small rectangular cosmetic pads measuring about 1½" x 1¾". Both of these items are considered to be of wadding. These products are all of a type that are for general and sanitary use.
CBP rationale
The applicable subheading for the paper handkerchiefs will be 4818.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … handkerchiefs, cleansing or facial tissues, of paper pulp, paper, cellulose wadding or webs of cellulose fibers.
Full text
NY M81102 March 23, 2006 CLA-2-56:RR:NC:TA:350 M81102 CATEGORY: Classification TARIFF NO.: 4818.20.0040; 5601.21.0090 Ms. Marcia L. Beasley ATE Logistics Co-Ga 510 Plaza Drive, Suite 2290 Atlanta, GA 30349 RE: The tariff classification of paper handkerchiefs and several hygienic products of cotton wadding, for general and/or sanitary use, from Thailand. Dear Ms. Beasley: In your letter dated February 27, 2006, on behalf of SKF Global, Inc., Hackensack, NJ, you requested a tariff classification ruling. The first item, consists of a package of paper handkerchiefs, which are folded and put up in plastic packages (10 to a package). The handkerchiefs, when unfolded, are square in configuration and measure 8" x 8". The second item, consists of a decorative plastic box containing four distinct items. The first item consists two types of double tipped cotton swabs. One is made from hollow plastic stems measuring about 3 inches long that contain a small cotton wadding affixed at each end. The other type contains a rather rounded or blunt wadding on each tip, which is slightly larger, and of a more tulip-bulb shaped configuration. Also included in this assortment, were cotton balls measuring about 3/4" in diameter and small rectangular cosmetic pads measuring about 1½" x 1¾". Both of these items are considered to be of wadding. These products are all of a type that are for general and sanitary use. The applicable subheading for the paper handkerchiefs will be 4818.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for … handkerchiefs, cleansing or facial tissues, of paper pulp, paper, cellulose wadding or webs of cellulose fibers. The rate of duty is Free. The applicable subheading for the cottons swabs, cotton balls and cosmetic wipes, will be 5601.21.0090, HTSUS, which provides for ... articles of cotton wadding. The duty rate is 3.6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Deborah Walsh at 646-733-3044. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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