H303126

U.S. Customs and Border Protection HQ H303126 August 20, 2020 OT:RR:CTF:CPMM H303126 KSG CATEGORY: Classification TARIFF NO.: 3401.11.50; 3401.19.00 Nicole Bell Cypress Import Brokerage, LLC 4345 Southpoint Blvd. Jacksonville FL 32216 RE: Revocation of NY N301154, NY N300856, NY N303558, NY N290033, NY J89299, NY J87912, NY N236829, NY J87145, NY F88830, NY 810044 and NY N242165; modification of NY N285765; tariff classification of nonwoven wipes Dear Ms. Bell: This letter is in reference to New York Ruling Letters (NY) N301154, dated October 31, 2018, NY N300856, dated October 11, 2018, NY N303558, dated April 16, 2019, NY N290033, dated October 3, 2017, NY J89299, dated October 20, 2003, NY J87912, dated September 12, 2003, NY N236829, dated January 25, 2013, NY J87145, dated September 2, 2003, NY F88830, dated August 18, 2000, NY 810044, dated June 20, 1995, NY N242165, dated June 4, 2013, and NY N285765, dated May 26, 2017, regarding the classification of nonwoven wipes in the Harmonized Tariff Schedule of the United States (HTSUS). In NY N301154, NY N300856, NY N303558, NY N290033, NY N242165, NY N236829, NY N285765, NY J87145, NY F88830 and NY 810044, U.S. Customs & Border Protection (CBP) classified nonwoven wipes in heading 3401, HTSUS, which provides for soap in the form of bars, cakes, molded pieces or shapes. In NY J89299 and NY J87912, CBP classified nonwoven wipes in heading 3402, HTSUS, which provides for organic surface-active agents other than soap. We have reviewed NY N301154, NY N300856, NY N303558, NY N290033, NY J89299, NY J87912, NY N236829, NY J87145, NY F88830, NY 810044, NY N242165; and NY N285765 and determined that the rulings are in error. Accordingly, for the reasons set forth below, CBP is revoking NY N301154, NY N300856, NY N303558, NY N290033, NY J89299, NY J87912, NY N236829, NY J87145, NY F88830, NY 810044 and NY N242165, and modifying NY N285765. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. §1625(c)(1)), as amended by section 623 of Title VI, notice proposing to revoke NY N301154, NY N300856, NY N303558, NY N290033, NY J89299, NY J87912, NY N236829, NY J87145, NY F88830, NY 810044 and NY N242165, and to modify NY N285765 was published on June 24, 2020, in Volume 54, Number 24 of the Customs Bulletin. No comments were received in response to this notice. FACTS: The articles at issue in NY N300856 and NY N301154 are pre-moistened nonwoven wipes used for cleansing the skin. The wipes are sold in boxes of 50 and 100 piece and measure 7.5 inches by 12.5 inches. The primary use for these wipes is for incontinence. The article is marketed primarily to long term care facilities, for use in home healthcare and physician's offices. A spec sheet was submitted with the ruling request for NY N300856 which listed the following formula for the nonwoven wipes: water, glycerin, polysorbate 20, disodium cocoamphodiacetate, aloe extract, tocopheryl acetate, chamomilla extract, disodium EDTA, phenoxyethanol, DMDM hydantoin, iodopropynyl-butylcarbamate, citric acid and fragrance. The articles at issue in NY N303558, NY N290033, NY J89299, and NY N285765 are towelettes designed to remove makeup. The towelettes are impregnated with a skin cleaning solution, which includes a surfactant that is not aromatic or modified aromatic. The articles at issue in NY N236829, NY J87145 and NY F88830 are baby wipes for cleaning the sensitive skin of a baby. The wipe is impregnated with a cleansing solution based on plant-derived cleaning agents and contain a non-aromatic surfactant. The articles at issue in NY J87912 and NY 810244 are described as hand and general skin wipes. The article at issue in NY N242165 is a wipe for pets. ISSUES: Whether the nonwoven wipes described above are classified in heading 3401, HTSUS, as nonwovens impregnated with soap or detergent or in heading 3402, HTSUS, as a cleaning preparation other than those classified in heading 3401, HTSUS. If the wipes are classified in heading 3401, are they for toilet use and classified in subheading 3401.11.50, HTSUS or in subheading 3401.19.00, HTSUS. LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. The HTSUS subheadings under consideration are the following: 3401 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; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, 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 the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 3401.11 For toilet use (including medicated products): 3401.11.50 Other 3401.19.00 Other 3401.30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: 3401.30.50 Other 3402 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: Organic surface-active agents, whether or not put up for retail sale: The legal notes to Chapter 34 state, in pertinent part, the following: 2. For the purposes of heading 3401, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or molded pieces or shapes. In other forms they are to be classified in heading 3405 as "scouring powders and similar preparations". 3. For the purposes of heading 3402, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5 percent at 20°C and left to stand for one hour at the same temperature: (a) Give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and (b) Reduce the surface tension of water to 4.5 x 10 -2 N/m (45 dyne/cm) or less. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System, constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 34.01 provides, in pertinent part, as follows: SOAP Soap is an alkaline salt (inorganic or organic) formed from a fatty acid or a mixture of fatty acids containing at least eight carbon atoms. In practice, part of the fatty acids may be replaced by rosin acids.

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 6 provides that for legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires. The HTSUS subheadings under consideration are the following:3401 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; organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, 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 the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent:3401.11 For toilet use (including medicated products):3401.11.50 Other 3401.19.00 Other3401.30 Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap:3401.30.50 Other3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing