The tariff classification of a towelette pre-moistened with benzalkonium chloride (CAS-8001-54-5) from Canada

NY J87912 September 12, 2003 CLA-2-34:RR:NC:2:238 J87912 CATEGORY: Classification TARIFF NO.: 3402.12.1000 Mr. Rodney Ralston UPS Supply Chain Solutions, Inc. 1 Trans-Border Drive Champlain, NY 12919 RE: The tariff classification of a towelette pre-moistened with benzalkonium chloride (CAS-8001-54-5) from Canada Dear Mr. Ralston: In your letter dated July 28, 2003, received August 12, 2003, on behalf of your client, Nura Canada, you requested a tariff classification ruling. The subject product, described as an “Antiseptic Towelette,” consists of a towelette put up in a sealed, foil packet. According to the submitted MSDS sheet, the towelette is made of “virgin paper” and pre-moistened with an aqueous solution containing 0.085% benzalkonium chloride (by weight), a cationic surface-active agent which is bacteriostatic in low and bactericidal in high concentrations. Remington, The Science and Practice of Pharmacy, 20th Edition. You indicate in your letter that the towelette is intended for “cleaning your hands.” The applicable subheading for the subject product will be 3402.12.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Organic surface-active agents, whether or not put up for retail sale: Cationic: aromatic or modified aromatic.” The general rate of duty will be 4 percent ad valorem. 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 646-733-3033. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division