CLA-2-33;34:OT:RR:NC:N1:240
Ms. Micki Brandi Chavira
CSL Customs Service Express, Inc.
17523 Susana Road,
Compton, CA 90221
RE: The tariff classification of Face and Skin Care Products from Spain
Dear Ms. Chavira:
In your letter dated September 21, 2017, you requested a tariff classification ruling on behalf of Madol Imports, LLC.
The subject products are as follows:
Vivita Aloe Conditioning Shampoo
Vivita Aloe Shampoo
Vivita Aloe Pet Shampoo
Vivita Aloe Conditioning Shampooo is indicates that it is ideal for simplifying your hair care routine. Its high aloe vera content (more than 30%) provides moisturisation and nutrition to keep the hair looking healthy.
Vivita Aloe Shampoo is indicates in product literature that: “Because of its high aloe vera content (+ 30%), this smooth formula revitalises hair from the root, soothes dry scalps and helps to maintain the balance, providing hydration and softness. Aloe vera also regulates the secretion of grease so hair stays clean for longer.”
Vivita Aloe Pet Shampoo indicates in product literature that: “Because of its high aloe vera content (+ 30%), this smooth formula activates and revitalises skin cells, providing a deep soothing and moisturising effect. With antiseptic and wound healing properties. Recover the natural softness and shine of your pet’s damaged, dry or deteriorated fur. Ideal for all kinds of pets.”
Chapter 33 Note 4 states in pertinent part that, "The expression "perfumery, cosmetic or toilet preparations" in heading 3307 applies, inter alia, to the following products: scented sachets; odoriferous preparations which operate by burning perfumed papers and papers impregnated or coated with cosmetics; contact lens or artificial eye solutions; wadding, felt and nonwovens, impregnated, coated or covered with perfume or cosmetics; animal toilet preparations." The Explanatory Notes to heading 3307 further elaborate on the products that are classifiable in heading 3307. Explanatory Note 33.07 (V)(6) states that heading 3307 includes "Animal toilet preparations, such as dog shampoos, and plumage-improving washes for birds".
The applicable subheading for the Vivita Aloe Conditioning Shampoo, and the Vivita Aloe Shampoo will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Preparation for use on the hair: Other. The rate of duty will be free.
The applicable subheading for the Vivita Aloe “Pet Shampoo” will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The rate of duty will be 5.4 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 https://hts.usitc.gov/current.
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.
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 Paul Hodgkiss at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division