"Rascal & Friends Baby Wipes". Your submission describes the product at issue as pre-moistened, disposable, nonwoven wipes, designed to clean babies’ skin. The wipes are packaged in retail-ready dispensing containers in quantities of 72 wipes. Each wipe measures approximately 8.25” x 6.50” and is impregnated with a liquid solution. The above described wipes are impregnated with a skin cleaning preparation, which includes a surfactant that is not aromatic or modified aromatic, and other substances. We have determined that the wipes act as the carrier for the impregnating solution.
[1] Please importantly note that only the relevant portion of the related is displayed above. You may refer to the said customs ruling for the entire ruling explanation.
[1]. https://rulings.cbp.gov/ruling/N307531