The tariff classification of swabs and wiping cloths from Korea.

N030939 July 15, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 5601.21.0090; 6003.30.6000 Ms. Su Jin Hibner KM ACT Corporation 9701 Dessau Rd., Building #2, Suite 205 Cameron Business Park Austin, TX 78754 RE: The tariff classification of swabs and wiping cloths from Korea. Dear Ms. Hibner: In your letter dated June 4, 2008, you requested a tariff classification ruling. Samples were provided with your letter. Items KMSFP-62 and KMSFP-64 are identified as sock type swab foam sticks. Each consists of a flattened stick, measuring approximately 5 inches in length, topped with a foam plastic head. Items KMDCR-S20 and KMDCR-S10 are identified as DCR sticks. Each consists of a round stick, approximately 4 inches in length, topped with a cylindrical foam polyurethane plastic head. KMSH-113 is identified as a wrapped type lint free cotton swab. It consists of a paperboard stick topped with cotton wadding. Item WWW-3009N is described as a sealed wiper. The wiper is a cloth measuring approximately 9 inches square consisting of polyester fabric of weft knit construction. The applicable subheading for the foam plastic swabs, items KMSFP-62 and KMSFP-64, and the DCR sticks, items KMDCR-S20 and KMDCR-S10, will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the cotton wadding swab stick, item KMSH-113, will be 5601.21.0090, HTSUS, which provides for articles of cotton wadding. The rate of duty will be 3.6 percent ad valorem. The applicable subheading for the sealed wiping cloth, item WWW-3009N, will be 6003.30.6000, HTSUS, which provides for knitted or crocheted fabrics of a width not exceeding 30 centimeters, other than those of heading 6001 or 6002, of synthetic fibers, other. The rate of duty will be 7.6 percent ad valorem. The sample identified as item KMSFP-60E has a foam plastic head. However, the specifications describe the head material both as foam and as knit polyester. The sample identified as item KMSNW-30 has a nonwoven head. However, the specifications describe the head material both as nonwoven material and as polyurethane foam. There is insufficient information to issue a ruling on styles KMSFP-60E and KMSNW-30. If you wish a ruling on these articles, please submit samples marked with the style numbers and provide specifications that are consistent with the component structure of the samples. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division