CLA-2-34:OT:RR:NC:N3:136
Sushma Sharma
Lush Cosmetics
8680 Cambie Street
Vancouver, BC V6P 6M9
Canada
RE: The tariff classification of Pumice Power Foot Scrub from Canada
Dear Ms. Sharma:
In your letter dated July 30, 2025, you requested a tariff classification ruling on Pumice Power Foot Scrub.
In your submission, the product at issue is described as a foot scrub and cleanser, which will be imported in
2.5-ounce bars. The bars contain pumice powder for skin exfoliation and a skin cleansing preparation. The P
umice Power Foot Scrub is composed of pumice soap, pumice powder, soap noodles, glycerine, sorbitol,
sodium stearate, and other ingredients. You state that this product is used by scrubbing the bar on the feet and
heels.
The applicable subheading for the Pumice Power Foot Scrub will be 3401.11.5000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for Soap; organic surface-active products and
preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing
soap; 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; paper, wadding, felt and nonwovens, impregnated,
coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in the
form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated
or covered with soap or detergent: For toilet use (including medicated products): Other. The general rate of
duty will be free.
Products of Canada as provided by heading 9903.01.10 in Section XXII, Chapter 99, Subchapter III, U.S.
Note 2(j), HTSUS, other than products classifiable under headings 9903.01.11, 9903.01.12, 9903.01.13,
9903.01.14, and 9903.01.15, HTSUS, will be subject to an additional 35 percent ad valorem rate of duty. At
the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.10, in addition to
subheading 3401.11.5000, HTSUS, listed above. Articles that are entered free of duty under the terms of
general note 11 to the HTSUS (U.S.-Mexico-Canada Agreement (USMCA)), including any treatment set
forth in subchapter XXIII of Chapter 98 and subchapter XXII of chapter 99 of the HTSUS, will not be
subject to the additional ad valorem duties provided for in heading 9903.01.10. If your product is entered
duty free as originating under the USMCA, you must report heading 9903.01.14, HTSUS, in addition to
subheading 3401.11.5000, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of Canada are not
subject to reciprocal tariffs. At the time of entry, you must report the Chapter 99 heading applicable to your
product classification, i.e. 9903.01.26, in addition to subheading 3401.11.5000, HTSUS, listed above.
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 tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
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 Nuccio Fera at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division