CLA-2-38:OT:RR:NC:N3:140
Joseph Nourollah
Iron Rock
6363 Wilshire Blvd
Los Angeles, CA 90048
RE: The tariff classification of hand sanitizer from China
Dear Mr. Nourollah:
In your letter dated November 10, 2023, you requested a tariff classification ruling.
The subject product is a hand sanitizer. It will be imported in a plastic 16 oz bottle with a plastic hand pump for dispensing the product. The hand sanitizer is made from 65% ethanol (CAS # 64-17-5). The remainder of the product is comprised of water, glycerol, trolamine, and acrylic acid polymers.
In your letter, you suggest the applicable subheading for the hand sanitizer to be 8424.89.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof: Other appliances: Other.” We disagree. In this case, the consumer would be purchasing the sanitizer bottle solely for the sanitizer. The plastic bottle is meant to be discarded (disposable) once the sanitizer is used up. Therefore, it is the sanitizer that imparts the essential character and not the plastic dispenser.
In headquarters ruling letter HQ H310592 (October 7, 2020), it was determined that hand sanitizers are classifiable in subheading 3808.94.50, HTSUS. Accordingly, the applicable subheading for the hand sanitizer will be 3808.94.5080, HTSUS, which provides for “Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers): Other: Disinfectants: Other: Alcohol-based hand sanitizer containing 60 percent or more by weight of ethanol, of a kind described in statistical note 1 to this chapter.” The column one, general rate of duty is 5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3808.94.5080, 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 3808.94.5080, 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, including information on exclusions and their effective dates, 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.
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.
Pursuant to Statistical Note 1, Chapter 38, HTSUS, “For the purposes of statistical reporting number 3808.94.5080, hand sanitizer must meet the requirements of the U.S. Food and Drug Administration for the preparation of the disinfecting hand sanitizers.”
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Merari Ortiz at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division