CLA-2-38:OT:RR:NC:N3:139
Jake Carnahan
Casad Company, Inc.
450 S 2nd St
Coldwater OH 45822
RE: The Tariff Classification of Hand Sanitizers from China
Dear Mr. Carnahan:
In your letter dated May 15, 2019, you requested a tariff classification ruling. We have received and reviewed the samples of each product. The samples will not be returned to you.
The first product is identified as an Instant Hand Sanitizer Spray for retail sale. It comes in a clear pen-like plastic tube with a sprayer on top which is covered by an elongated plastic cap with a clip. The liquid sanitizer is comprised of the active ingredient, ethyl alcohol (CAS number 64-17-5) which is 62% of the total product. The remainder of the hand sanitizer is comprised of water, isopropyl alcohol, glycerin, fragrance, propylene glycol, and aloe barbadensis leaf juice.
The second product is a hand sanitizer in a 2 ounce plastic bottle with flip lid for retail sale. This hand sanitizer is comprised of the active ingredient, ethyl alcohol (CAS number 64-17-5) which is 62% of the total product. The remainder of this hand sanitizer is comprised of water, isopropyl alcohol, glycerin, fragrance, propylene glycol, triethanolamine, and aloe barbadensis leaf juice.
The applicable subheading for the Instant Hand Sanitizer Spray and the Hand Sanitizer in the 2 ounce plastic bottle with flip lid will be 3824.99.9297, HTSUS, which provides for: Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Other: Other: Other: Other: Other: Other. The rate of duty will be 5%.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3824.99.9297, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Patrick Day at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division