CLA-2-34:OT:RR:NC:N3:136
Brian Bancroft
Noatum Logistics USA, LLC
300 Airborne Pkwy W., Ste.112 Cheektowaga, NY 14225
RE: The tariff classification of liquid hand soaps from China
Dear Mr. Bancroft:
In your ruling request dated January 26, 2023, on behalf of your client, Personal Essential Designs, LLC, you requested a tariff classification ruling on liquid hand soaps.
Your submission describes the subject products as hand soaps, packaged in festive pump bottles for various seasons and holidays. These hand soaps are intended as one-time use items. The bottles are made from PET plastic and include polypropylene pumps with metal springs. The bottles may be in the shape of pumpkins, skulls, maple leaves, trees, Christmas characters, or they may have festive designs to evoke the season/holiday. The bottles dispense hand-cleaning solution, employing a manual pump. The provided spreadsheet indicates that the majority of the bottles contain 16.9 fluid ounces of liquid hand soap. The hand soap ingredients include water, sodium laureth sulfate, cocamidopropyl betaine, sodium chloride, cocamide mea, acrylic acid/acylamidomethyl propane sulfonic acid copolymer, fragrance, benzyl alcohol, phenoxyethanol, and benzoic acid.
The bottles are filled with hand soap at the time of import and are suitable for retail sale. Pursuant to General Note 5 (a), Harmonized Tariff Schedule of the United States (HTSUS), the bottles will be classified as containers for the sand soap.
The applicable subheading for the liquid hand soaps will be 3401.30.5000, HTSUS, which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The general rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3401.30.5000, HTSUS, unless specifically excluded, are subject to an additional 25 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 3401.30.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Nuccio Fera at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division