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NY 807493

March 30, 1995

CLA-2-52:S:N:N6:352 807493


TARIFF NO.: 5208.22.4090; 3307.20.0000

Mr. Les Etters
Etters International
2077 Airport Drive
Green Bay, Wisconsin 54313

RE: The tariff classification of plain woven 100% cotton cloths impregnated with water, emulsifiers, preserving agents, medicinal agents and/or perfumery products and individually packed in plastic coated aluminum foil pouches. These products will be produced in Germany.

Dear Mr. Etters:

In your letter dated February 27, 1995 you requested a tariff classification ruling.

Five samples designated as "Re-vitalizer", "Muscle Power", "Antiperspirant", "Coolmed" and "Dental" accompanied your request for a ruling. Each of the products are 100% cotton bleached plain woven fabric cut to rectangular shape and impregnated with several fluids and packed in individual plastic coated aluminum foil pouches. The fabric cloths are identical in construction and vary only in the type and combination of ingredients with which they have been impregnated. The fabric contains 13 single yarns per centimeter in the warp and 16 single yarns per centimeter in the filling. Weighing 130 g/m2, these products will measure approximately 20 centimeters by 19 centimeters. Based on the data provided the average yarn number for this fabric has been calculated to be 22 in the metric system.

The sample identified as "Re-vitalizer" has been saturated with a solution consisting an emulsifier, a perfume compound, several preserving agents and demineralized water. The perfume compound is in turn a mixture of concretes, essential oils, residues and distillates of the eucalyptus plant. It will function to cleanse and refresh the user in a variety of situations where access to soap and running water is not an available option. The sample identified as "Coolmed" has been treated with an emulsifier, several preserving agents, herbal extracts and demineralized water. It will be used in a manner similar to the "Re-vitalizer".

The "Antiperspirant" cloth has been impregnated with an emulsifier, a perfume compound, herb extracts, several preserving agents, the antiperspirant aluminum hydrochloride and demineralized water. This product will be used as an antiperspirant.

The product designated as "Muscle Power" is saturated with camphor, menthol, ethanol, allantoin, the essential oil pine oil and demineralized water. It is unclear how or under what circumstances this product is used. The final item is designated as "Dental". A list of the ingredients in the saturating fluid for this product was not provided. The packaging information indicates that this item will be refrigerated and applied externally to the body to treat strains or as a compress after dental treatment.

The applicable subheading for the two products designated as "Re-vitalizer" and "Coolmed" will be 5208.22.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for woven fabrics of cotton, containing 85 percent or more by weight of cotton, weighing not more than 200 g/m2 bleached, plain weave, weighing more than 100 g/m2, of number 42 or lower number, cheesecloth. The rate of duty will be 8.4 percent ad valorem.

The applicable subheading for the product designated as "Antiperspirant" will be 3307.20.0000, HTS, which provides for personal deodorants and antiperspirants. The rate of duty will be 4.9 percent ad valorem.

You have not provided sufficient information for us to issue a ruling on the products designated as "Dental" and "Muscle Power". In order for a ruling to be issued on these items, you must submit a complete list detailing the chemical name of each ingredient in the saturating fluid as well as the function of each ingredient in the overall use of the product. In addition, detail how and for what purpose these two products are used.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport

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