CLA-2-34:RR:NC:SP:236 M83382

Ms. Jodi C. Latner
Livingston International Trade Services, Inc.
258 Sonwil Drive
Buffalo, NY 14225

RE: The tariff classification of Liquid Dish Soap from Canada

Dear Ms. Latner:

In your letter dated May 2, 2006, on behalf of your client, KIK Operation Partnership, you requested a tariff classification ruling. Our laboratory analyzed the sample you submitted.

The sample submitted, Liquid Dish Soap, is a washing preparation with an aromatic surface-active agent. The product will be put up for retail sale in a 19 fluid oz. plastic container.

The applicable subheading for the Liquid Dish Soap will be 3402.20.1100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 3401: preparations put up for retail sale: containing any aromatic or modified aromatic surface-active agent. The rate of duty will be 4 percent ad valorem.

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 Debra Wholey at 646-733-3034.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division