CLA-2-38:OT:RR:NC:N3:140
Mr. Edward Zikoski
Traffic Tech International U.S., LLC
10201 NW 112th Ave
Miami, FL 33178
RE: The tariff classification of InfiniteAloe® Sani Gel from South Korea
Dear Mr. Zikoski:
In your letter dated January 14, 2021, you requested a tariff classification ruling, written on behalf of your client, Ultimate Creations InfiniteAloe, Inc.
The subject product is InfiniteAloe® Sani Gel. It is a spout type hand gel that comes in 50ml(1.01 fl oz.) with tea Tree Oil plus Aloe Vera. The gel is an aloe based skin care product with antibacterial for use on the hands and skin. It is indicated to reduce bacteria on the skin.
The InfiniteAloe® Sani Gel gel is made from 62% alcohol . The remainder is comprised of water, glycerin, aloe barbadensis leaf juice, panthenol, carbomer, triethanolamine, propylene glycol, butylene glycol, melaleuca alternifolia (Tea Tree) leaf oil, glycyrrhiza glabra (Licorice) root extract, 1,2-hexanediol, sodium hyaluronate, zingiber officinale (ginger) root, schisandra chinensis fruit extract, coptis japonica root extract, camellia sinensis leaf extract, propolis wax, caprylyl glycol, asiaticoside, ethylhexylglycerin.
In your letter, you suggest classification under Harmonized Tariff Schedule of the United States (HTSUS) subheading 3304, which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other. We disagree. The product is marketed and labeled as antiseptic (hand sanitizer) which reduces bacteria on the skin.
In HQ H310592, dated October 07, 2020, CBP revoked several rulings which classified certain hand sanitizers under heading 3824, HTSUS. Additionally, the decision was published in the Customs Bulletin, Volume 54, Number 41, dated October 21, 2020. In that decision it stated:
“Pursuant to section 625(c), Tariff Act of 1930 (19 U.S.C. § 1625(c)), as amended by section 623 of title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), this notice advises interested parties that U.S. Customs and Border Protection (CBP) is revoking seven ruling letters concerning tariff classification of hand sanitizer under the Harmonized Tariff Schedule of the United States (HTSUS). Similarly, CBP is revoking any treatment previously accorded by CBP to substantially identical transactions.” Based on the above referenced determination classification of the instant merchandise will be as follows:
By application of GRI 1, the InfiniteAloe® Sani Gel is classified in heading 3808, HTSUS, specifically subheading 3808.94.5090, HTSUS, which provides for “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up informs or packing for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Disinfectants: Other.” The 2021 column one, general rate of duty is 5% 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 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).
This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at www.fda.gov.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division