The tariff classification of COMODYNES® Original Make-up remover towels, put up for retail sale in a sealed, plastic packet, from Spain

NY J89299 October 20, 2003 CLA-2-34:RR:NC:2:238 J89299 CATEGORY: Classification TARIFF NO.: 3402.20.5100 Ms. Patricia Malone Gilbert International Forwarding 5777 W. Century Blvd., Suite 350 Los Angeles, CA 90045 RE: The tariff classification of COMODYNES® Original Make-up remover towels, put up for retail sale in a sealed, plastic packet, from Spain Dear Ms. Malone: In your letter dated September 12, 2003, on behalf of your client, Zephyr Pacific Distributors, Ltd., you requested a tariff classification ruling. The submitted sample, COMODYNES® Original Make-up remover towels, consists of a sealed, plastic packet, offered for sale at retail, containing three towelettes. Each towelette measures approximately 8½” x 7¾”, and is constructed from nonwoven textile material. The towelettes are impregnated with a formulated mixture (preparation) composed in part of two nonionic surfactants, namely: Laureth-23 and Laureth-2. In our opinion, the textile material merely serves as a carrying medium for the make-up-removal preparation with which it is impregnated. You believe that the subject product is properly classified in subheading 5603.11.00, HTS, which provides for “Nonwovens, whether or not impregnated, coated covered or laminated: Of man-made filaments: Weighing not more than 25 g/m2.” However, Note 1(a) to Chapter 56, HTS, states that “This (i.e., Chapter 56) chapter does not cover: (a) Wadding, felt or nonwovens, impregnated, coated or covered with substances or preparations (for example, perfumes or cosmetics of chapter 33, soaps or detergents of heading 3401, polishes, creams or similar preparations of heading 3405, fabric softeners of heading 3809) where the textile material is present merely as a carrying medium.” The applicable subheading for the submitted sample will be 3402.20.5100, Harmonized Tariff Schedule of the United States (HTS), which provides for “Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale: Other.” The rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which is administered by the U.S. Environmental Protection Agency. You may contact them at 401 M Street, S.W., Washington, D.C. 20460, telephone number (202) 554-1404, or EPA Region II at (212) 637-3526. Please be advised that the remainder of the items for which you requested a ruling (New York file number J89062) are being forwarded to the Office of Regulations & Rulings, Headquarters, Bureau of Customs & Border Protection. A ruling will be issued to you from that office. 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