What's the HS Code for "Soap"?

N245820 October 21, 2013 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.20.0000 Mr. Charles D. Hensley American Breast Care 2150 Newmarket Parkway, Suite 112 Marietta, GA 30067 RE: The tariff classification of cleaner soap paste from Germany Dear Mr. Hensley: In your ruling request dated September 3, 2013, you requested a tariff classification ruling on cleaner soap paste. Your submission describes the product at issue as a cleaner soap solution in the form of a paste, intended to be used for cleaning breast form prosthesis. You identify the soap paste as ‘ABC Form Clean.” The soap paste will be packaged in 250ml tube dispenser bottles and sold wholesale. The applicable subheading for cleaner soap paste will be 3401.20.0000, 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 in other forms. The general rate of duty will be free. 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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Nuccio Fera at (646) 733-3034. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

N288359 August 15, 2017 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.20.0000 Mr. James S. Brown International Flora Technologies, Ltd. 291 E. El Prado Court Chandler, AZ 85225 RE: The tariff classification of “Floraesters K20W Jojoba” from Canada Dear Mr. Brown: In your ruling request dated July 18, 2017, you requested a tariff classification ruling on “Floraesters K20W Jojoba.” You indicate that the product at issue is an aqueous soap; i.e. the hydrolysis (saponification) product of jojoba oil and potassium hydroxide. It is 20% saponified jojoba oil and 80% water. “Floraesters K20W Jojoba” is an aqueous solution in the form of a viscous gel. It has a pH between 10 and 11 and is intended for mixture with other compounds before end-use. The applicable subheading for “Floraesters K20W Jojoba” will be 3401.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: Soap in other forms. The general rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.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 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). 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 Nuccio Fera at nuccio.fera@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division

N249908 March 3, 2014 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.20.0000 Mr. Bob Butler Bert Distributing, LLC 6315 Tamarack Trail Cumming, GA 30040 RE: The tariff classification of liquid hand and face soap from the United Kingdom Dear Mr. Butler: In your ruling request received January 30, 2014, you requested a tariff classification ruling on liquid hand and face soap. Your submission describes the product at issue as a hand and face cleanser, designed to remove oil and dirt from the pores of the skin. The provided MSDS describes this product as a white liquid, containing surface-active agents and other substances. You have stated that this product’s name is “Skin Redeemer” and will be imported in two-ounce squeeze bottles. The applicable subheading for the liquid hand and face soap will be 3401.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: Soap in other forms. The general rate of duty will be free. 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 merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130. 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 http://www.usitc.gov/tata/hts/. 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 Nuccio Fera at (646) 733-3034. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

HQ 963622 March 28, 2000 CLA-2 RR:CR:GC 963622K CATEGORY: Classification TARIFF NO.: 3809.91.0000; 3401.20.0000 Ms. Sandra L. Haupt Sr. Management Consultant Tower Group International 128 Dearborn Street Buffalo, N.Y. 14207-3198 RE: Modification of New York Ruling Letter (NYRL) A86342 Dated December 27,1996; Fabric Softener; Floor Soap Dear Ms. Haupt: In response to your letter dated July, 31, 1996, on behalf of Ecover, Inc., Customs issued NYRL A86342, concerning the classification of several products, two of which were described as a fabric softener (050A0) and a floor soap (0601A0). These two products were classified as organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: other, in subheading 3402.20.5000, Harmonized Tariff Schedule of the United States (HTSUS), with a free general rate of duty. NYRL A86342 no longer represents the views of Customs for these two products. A notice of proposed modification of NYRL A86342 was published on February 23, 2000, in the Customs Bulletin, Vol. 34, N0. 8. No comments were received. Our position follows. FACTS: The fabric softener (050A0), put up for retail trade in 32-ounce containers, consists of water and various ingredients including fragrance but it does not contain a surface-active agent. The floor soap (0601A0), put up in liquid form in 32-ounce containers, consists of linseed oil soap and fragrance. ISSUE: What is the proper classification of the fabric softener and the floor soap? LAW AND ANALYSIS: The classification of imported merchandise under the HTSUS is governed by the principles set forth in the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section and chapter notes and, unless otherwise required, according to the remaining GRI’s, taken in their appropriate order. Accordingly, we first have to determine whether the articles are classified under GRI 1. In your letter dated July 31, 1999, you noted that the liquid fabric softener, (050A0) did not contain an organic surface-active agent and Customs Laboratory Report 2-96-30573-001, dated October 11, 1996, does not indicate that the product contains a surface-active agent. Therefore, the product is not classified by virtue of GRI I in subheading 3402.20.5000, HTSUS. Heading 3809, HTSUS, provides for finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included. Subheading 3809.91.00, HTSUS, provides for a kind used in the textile or like industries. The Explanatory Notes (EN’s) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and General Rules of Interpretation of the HTSUS. The EN’s for heading 3809, indicate that it covers a wide range of products and preparations of a kind generally used during the processing or finishing such products as fabrics and includes softening agents as an example of preparations to modify the feel of products. Accordingly, the liquid fabric softener is classified by virtue of GRI I in subheading 3809.91.00, HTSUS. In your letter, you also questioned whether the floor soap could be classified as soap since it is in liquid form and not bars or cakes. Heading 3401 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; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent. The heading specifically provides for “soap”. The EN’s for heading 3401 states that there are three categories of soap, and describes hard, soft, and liquid soaps that are classified as soaps in the heading. Unlike organic surface-active products and preparations for use as soap, soaps are not required to be in the form of bars, cakes, moulded pieces or shapes. The floor soap in liquid form is classified by virtue of GRI 1 as soap, in subheading 3401.20.00, HTSUS. HOLDING: A fabric softener as described in NYRL A86342 and identified as 050A0, is classified as a finishing agent not elsewhere specified or included, of a kind used in the textile or like industries, in subheading 3809.91.00, HTSUS. Floor soap in liquid forms as described in NYRL A86342, and identified as 0601A0, is classified as soap, in subheading 3401.20.00, HTSUS. NYRL A86342 is modified accordingly. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division

NY M86425 October 5, 2006 CLA-2-34:RR:NC:SP:236 M86425 CATEGORY: Classification TARIFF NO.: 3305.10.0000; 3401.20.0000; 3402.20.5100 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of paper shampoo (SKU# 10037678), paper soap (SKU# 10037699) and paper laundry soap (SKU# 10037700) from the China Dear Ms. Davidson: In your letter dated September 12, 2006, you requested a tariff classification ruling. Based on your literature, the paper shampoo, paper soap and the paper laundry soap are melt away strips of shampoo, soap or laundry soap. Each product is packaged in a small travel size plastic container holding 50 strips. The products are individually packaged for retail sale. The applicable subheading for the paper shampoo, (SKU# 10037678), will be 3305.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Preparations for use on the hair: Shampoos. The general rate of duty is free. The applicable subheading for the paper soap, (SKU# 10037699), will be 3401.20.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for soap in other forms. The rate of duty will be free. The applicable subheading for the paper laundry soap, (SKU# 10037700) will be 3402.20.5100, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale: Other. The rate of duty will be Free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130. 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 http://www.usitc.gov/tata/hts/. 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 Debra Wholey at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY I87958 November 19, 2002 CLA-2-34:RR:NC:SP:236 I87958 CATEGORY: Classification TARIFF NO.: 3401.11.5000; 3401.20.0000; 3402.90.5050 Mr. Eric Lee 1245 Grandview Pl, Suite 51 Bronx, NY 10452 RE: The tariff classification of Natural Fairness Shower Gel, Natural Fairness Facial Foam, Natural Fairness Hydrating Lotion, Natural Fairness Liquid Soap and Natural Fairness Soap Bars from Singapore Dear Mr. Lee: In your letter received October 29, 2002, on behalf of your client, CAMPO RESEARCH PTE LTD., you requested a tariff classification ruling. The applicable subheading for the Natural Fairness Shower Gel in Bulk, will be 3402.90.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparation (including auxiliary washing preparations) and cleaning those of heading 3401: Other: Other: Other: Other. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the Natural Fairness Facial Foam in Bulk, will be 3402.90.5050, HTS, which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparation (including auxiliary washing preparations) and cleaning those of heading 3401: Other: Other: Other: Other. The rate of duty will be 3.7 percent ad valorem. The applicable subheading for the Natural Fairness Liquid Soap in Bulk, will be 3401.20.0000, HTS, 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; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: Soap in other forms. The rate of duty will be Free. The applicable subheading for the Natural Fairness Soap Bars will be 3401.11.5000, HTS, which provides 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; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in 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 rate of duty will be Free. A classification ruling regarding the Natural Fairness Hydrating Lotion in bulk 55 gallon drums cannot be issued at this time. A question of classification on a similar issue is currently pending before the Office of Regulations and Rulings, U.S. Customs Service Headquarters, 1300 Pennsylvania Avenue, N.W., Washington D.C. 20229. When this issue is resolved, you may wish to consider resubmission of your request. Perfumery, cosmetic and toiletry products are subjected to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553 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 Deborah Walsh at 646-733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY 871718 March 4, 1992 CLA-2-33:S:N:N1:240 871718 CATEGORY: Classification TARIFF NO.: 3305.10.0000; 3401.11.5000; 3401.20.0000; 6506.91.0030 Mr. Merv Chochinov Gateway Soap & Chemical Co. Ltd. 782 Main Street Winnipeg, Canada R2W 3N4 RE: The tariff classification soap powder and toilet soap from Canada and a shower cap and shampoo from China Dear Mr. Chochinov: In your letter dated February 7, 1992, you requested a tariff classification ruling. Hitex Vegetable Soap Powder and Hitex Special Soap Powder are both pure anhydrous soaps in powder form. They are produced in Canada and packaged in 55 pound bags. The applicable HTS subheading for Hitex Vegetable Soap Powder and Hitex Special Soap Powder will be 3401.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap in other forms. The duty rate will be 4.4 percent ad valorem. Goods classifiable under subheading 3401.20.0000, HTS, which have originated in the territory of Canada, will be entitled to a 0.8 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The toilet soap, measuring 2 inches by 3 inches, with a thickness of 1/2 inch, is supplied to the hotel industry to use as part of a room amenity package. The applicable HTS subheading for toilet soap in the form of a cake will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 uses (including medicated products) other. The duty rate will be 1.1. cents per kilo plus 3.6 percent ad valorem. Goods classifiable under subheading 3401.11.5000, HTS, which have originated in the territory of Canada, will be entitled to a 0.1 cent per kilo plus 0.6 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The shampoo is imported in bottles measuring 3 inches by 2 inches. It is supplied to the hotel industry to place in the rooms for its clientele. The applicable HTS subheading for shampoo will be 3303.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shampoo. The duty rate will be 4.9 percent ad valorem. The shower cap, a thin plastic cap packaged in a sealed plastic bag, is supplied to the hotel industry to use in a room amenity package. The applicable HTS subheading for shower cap will be 6506.91.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for bathing caps. The duty rate will be 2.4 percent ad valorem. Soaps and shampoos are subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

N250161 March 10, 2014 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.20.0000; 3304.99.5000; 7324.90.0000 Ms. Kelsey Dawn Fason Pier 1 Imports 100 Pier 1 Place Fort Worth, TX 76102 RE: The tariff classification of “Holiday Duo Soap/Lotion Caddy” from China Dear Ms. Fason: In your ruling request received February 5, 2014, you requested a tariff classification ruling. Your submission indicates that the “Holiday Duo Soap/Lotion Caddy” (VIN # PR13029K06-2) is sold as a retail set, intended to be used in the bathroom and kitchen. The product at issue consists of a 16.5 fluid ounce liquid hand soap, a 7.9 fluid ounce hand lotion, and a chrome colored iron caddy, designed to hold the soap and lotion plastic containers. The articles are imported together and suitably packaged for retail sale; however, we have determined that the “Holiday Duo Soap/Lotion Caddy” is not a set for tariff classification purposes; therefore, each item will be classified separately in its appropriate heading. The applicable subheading for the liquid hand soap will be 3401.20.0000, 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 in other forms. The general rate of duty will be free. The applicable subheading for the land lotion will be 3304.99.5000, HTSUS, 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. The general rate of duty will be free. You have suggested classifying the iron caddy in 7323.91.5040, HTSUS; however, that classification is incorrect because this product is more specifically provided for under heading 7324, HTSUS. The applicable subheading for the iron caddy will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The general rate of duty will be free. This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U.S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Mail Code 70480, Washington, D.C., by telephone at (202) 554-1404, or by visiting their website at www.epa.gov. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Nuccio Fera at (646) 733-3034. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

NY 814663 December 22, 1995 CLA-2-38:RR:NC:FC:236 814663 CATEGORY: Classification TARIFF NO.: 3401.20.0000; 3806.20.0000; 3806.30.0000; 3806.90.0000 Mr. Jonathan Arancio Continental Industries Group, Inc. 245 East 58th Street 25th Floor New York NY 10022 RE: The tariff classification of Hydrogenated Rosin, Disproportionated Gum Rosin, Potassium Soap of Disproportioned Rosin, Glycerol Ester of Gum Rosin, Pentaerythritol Ester of Gum Rosin, Pentaerythritol Ester of Gum Rosin, Maleated Gum Rosin, Glycerol Ester of Maleated Gum Rosin, Pentaerythritol Ester of Maleated Gum Rosin, Phenolic Glycerol Ester of Gum Rosin, Phenolic Pentaerythritol Ester of Gum Rosin, Calcium Modified Rosin from China Dear Mr. Arancio: In your letter dated September 8, 1995, you requested a tariff classification ruling on the several chemicals. The applicable subheading for the Hydrogenated Rosin, Disproportionated Gum Rosin, Maleated Gum Rosin will be 3806.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other rosin. The rate of duty will be 4.2 percent ad valorem. The applicable subheading for the Potassium Soap of Disproportionated Rosin will be 3401.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for soap in other form. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the Glycerol Ester of Gum Rosin, Pentaerythritol Ester of Gum Rosin, Glycerol Ester of Maleated Gum Rosin, Pentaerythritol Ester of Maleated Gum Rosin, Maleated Gum Rosin, Phenolic Pentaerythritol Ester of Gum Rosin will be 3806.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for ester gums. The rate of duty will be 1.8 cents per kg plus 7.5 percent. The applicable subheading for the Calcium Modified Rosin will be 3806.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for salts of rosin or of resin acids. The rate of duty will be 3.7 percent ad valorem. This ruling is being issued under the provisions of Section 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 Gilbert Brownchweig at 212-466-5744. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division 

NY L80242 November 5, 2004 CLA-2-44:RR:NC:2:230 L80242 CATEGORY: Classification TARIFF NO.: 4420.90.4500; 3401.11.5000; 6912.00.5000; 3401.20.0000; 3401.30.5000; 3304.99.5000; 3307.30.1000; 7310.29.0050; 9603.29.8090; 3307.41.0000; 3307.90.0000; 3406.00.0000 Ms. Carol Jones Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of a wooden trunk with bath and body products from China; Correction to Customs Ruling NY K89108 Dear Ms. Jones: In your letter dated October 13, 2004 you submitted revised information and requested a corrected ruling for your item number MB1897. This ruling is being issued to correct Customs Ruling No. NY K89108 dated October 7, 2004. The ruling letter included a wooden scoop, which you now state is not part of the MB1897 set. In addition, you furnished the required information for the incense cones, which were not previously classified. A complete corrected ruling is as follows: The product to be classified is identified as your MB1897 Bath and Body Gift Set. It consists of an assortment of bath and body products placed in a wooden trunk. Samples of the wooden trunk and of the incense cones were submitted. Photographs and descriptions were submitted for the rest of the contents. The sample trunk is a chest measuring approximately 9-1/2” high by 18” long by 10” deep. The chest is made of wood and has an unlined stained finish. It has a hinged lid with two metal clasp closures. The chest is trimmed with leather and metal rivets and it has two short leather strap handles. The wooden trunk style chest is a decorative storage box suitable for holding a variety of things in the home. The trunk has a removable label on the front, which describes the contents in general as the “Berry Blossom Bath Collection.” The contents include the following: body bar (non-Castile soap) soap dish made of stoneware ceramic shower gel (10 fl. oz.) in a glass bottle body butter (7.2 oz.) in a plastic jar hand soap in a plastic bottle hand lotion (4.3 oz.) in a plastic tube foam bath (15.9 fl. oz.) in a glass bottle cream bath (18.5 fl. oz.) in a glass jar body wash (15.42 fl. oz.) in a glass bottle body mist in a plastic bottle body lotion (8 fl. oz.) in a plastic bottle body scrub (13.5 fl. oz.) in a plastic container bath salts in a milk churn “tin” wooden massage brush, over 40 cents in value incense cones in a tin container scented aroma sachet with a polyester flower decoration an aroma candle poured in a glass jar. For classification purposes, “goods put up in sets for retail sale” must consist of products put up together to meet a particular need or carry out a specific activity. However, the MB1897 gift set consists of a collection of related and unrelated products, not specifically designed to be used together. Consequently, the products comprising the subject gift set are not classifiable together as a set. Each product is classifiable separately. The applicable subheading for the wooden trunk will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the body bar will be 3401.11.5000, HTSUSA, which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, for toilet use, other (than Castile soap). The rate of duty will be free. The applicable subheading for the ceramic stoneware soap dish will be 6912.00.5000, HTSUSA, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the hand soap in a plastic bottle will be 3401.20.0000, HTSUSA, which provides for soap in other forms. The rate of duty will be free. The applicable subheading for the shower gel, the foam bath, the cream bath, the body wash will be 3401.30.5000, HTSUSA, 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 rate of duty will be free. The applicable subheading for the body butter, the hand lotion, the body mist, the body lotion and the body scrub will be 3304.99.5000, HTSUSA, 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. The rate of duty will be free. The applicable subheading for the bath salts will be 3307.30.1000, HTSUSA, which provides for perfumed bath salts and other bath preparations; bath salts whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The milk churn “tin” is an unusual container for the bath salts and is classifiable separately. It is made of steel and resembles an old-fashioned milk jug. The applicable subheading for the milk churn “tin” will be 7310.29.0050, HTSUSA, which provides for tanks, casks, drums, cans, boxes and similar containers, of iron or steel, of a capacity of less than 50 liters, other. The rate of duty will be free. The applicable subheading for the massage brush will be 9603.29.8090, HTSUSA, which provides for other toilet brushes for use on the person, valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem. The incense cones are composed of 50% wood powder, 45% gluing wood powder, 3% fragrance and 2% pigment. Fifteen cones are packed in an ordinary 2-1/2” high x 2” diameter metal “tin” container. The container is considered to be packing. The applicable subheading for the scented incense cones will be 3307.41.0000, HTSUSA, which provides for preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites; “Agarbatti” and other odoriferous preparations which operate by burning. The rate of duty will be 2.4 percent ad valorem. The applicable subheading for the aroma sachet will be 3307.90.0000, HTSUSA, which provides for other perfumery, cosmetic and toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem. The applicable subheading for the aroma candle will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The rate of duty will be free. You state that the candle is made of blended wax with less than 50% petroleum, qualifying for an exemption from anti-dumping duty. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY K89108 October 7, 2004 CLA-2-44:RR:NC:2:230 K89108 CATEGORY: Classification TARIFF NO.: 4420.90.4500; 3401.11.5000; 6912.00.5000; 3401.20.0000; 3401.30.5000; 3304.99.5000; 3307.30.1000; 7310.29.0050; 4417.00.8090; 9603.29.8090; 3307.90.0000; 3406.00.0000 Ms. Carol Jones Polardreams International Ltd. 1100 North 4th Street Fairfield, IA 52556 RE: The tariff classification of a wooden trunk with bath and body products from China Dear Ms. Jones: In your letter dated September 1, 2004 you requested a tariff classification ruling. The ruling was requested on a gift set of bath and body products placed in a wooden trunk. The set is identified as your MB1897 Bath and Body Gift Set. A sample of the wooden trunk and photographs of the contents were submitted. The sample is a chest measuring approximately 9-1/2” high by 18” long by 10” deep. The chest is made of wood and has an unlined stained finish. It has a hinged lid with two metal clasp closures. The chest is trimmed with leather and metal rivets and it has two short leather strap handles. The wooden trunk style chest is a decorative storage box suitable for holding a variety of things in the home. The trunk has a removable label on the front, which describes the contents in general as the “Berry Blossom Bath Collection.” The contents include the following: body bar (non-Castile soap) soap dish made of stoneware ceramic shower gel (10 fl. oz.) in a glass bottle body butter (7.2 oz.) in a plastic jar hand soap in a plastic bottle hand lotion (4.3 oz.) in a plastic tube foam bath (15.9 fl. oz.) in a glass bottle cream bath (18.5 fl. oz.) in a glass jar body wash (15.42 fl. oz.) in a glass bottle body mist in a plastic bottle body lotion (8 fl. oz.) in a plastic bottle body scrub (13.5 fl. oz.) in a plastic container bath salts in a milk churn “tin” with a wooden scoop wooden massage brush, over 40 cents in value incense cones in a tin container scented aroma sachet with a polyester flower decoration an aroma candle poured in a glass jar. For classification purposes, “goods put up in sets for retail sale” must consist of products put up together to meet a particular need or carry out a specific activity. However, the MB1897 gift set consists of a collection of related and unrelated products, not specifically designed to be used together. Consequently, the products comprising the subject gift set are not classifiable together as a set. Each product is classifiable separately. The applicable subheading for the wooden trunk will be 4420.90.4500, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, other, not lined with textile fabrics. The rate of duty will be 4.3 percent ad valorem. The applicable subheading for the body bar will be 3401.11.5000, HTSUSA, which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, for toilet use, other (than Castile soap). The rate of duty will be free. The applicable subheading for the ceramic stoneware soap dish will be 6912.00.5000, HTSUSA, which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china, other. The rate of duty will be 6 percent ad valorem. The applicable subheading for the hand soap in a plastic bottle will be 3401.20.0000, HTSUSA, which provides for soap in other forms. The rate of duty will be free. The applicable subheading for the shower gel, the foam bath, the cream bath, the body wash will be 3401.30.5000, HTSUSA, 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 rate of duty will be free. The applicable subheading for the body butter, the hand lotion, the body mist, the body lotion and the body scrub will be 3304.99.5000, HTSUSA, 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. The rate of duty will be free. The applicable subheading for the bath salts will be 3307.30.1000, HTSUSA, which provides for perfumed bath salts and other bath preparations; bath salts whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The milk churn “tin” is an unusual container for the bath salts and is classifiable separately. It is made of steel and resembles an old-fashioned milk jug. The applicable subheading for the milk churn “tin” will be 7310.29.0050, HTSUSA, which provides for tanks, casks, drums, cans, boxes and similar containers, of iron or steel, of a capacity of less than 50 liters, other. The rate of duty will be free. The applicable subheading for the wooden scoop will be 4417.00.8090, HTSUSA, which provides for tools of wood, other. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the massage brush will be 9603.29.8090, HTSUSA, which provides for other toilet brushes for use on the person, valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem. The applicable subheading for the aroma sachet will be 3307.90.0000, HTSUSA, which provides for other perfumery, cosmetic and toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem. The applicable subheading for the aroma candle will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The rate of duty will be free. You state that the candle is made of blended wax with less than 50% petroleum, qualifying for an exemption from anti-dumping duty. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. Your inquiry does not provide enough information to give a classification ruling on the incense cones in a tin container. Your request for a classification ruling for this product should include a sample and a list of ingredients. When resubmitting your ruling request for this product, please include a copy of this letter and any information previously submitted pertaining to this product. 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 19 CFR 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, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the CBP. 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 Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N013911 August 6, 2007 CLA-2-42:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.3031, 6307.90.9889, 6302.60.0030, 9504.40.0000 9603.29.4010, 9603.21.0000, 3401.20.0000, 3926.90.9980, 6117.80.8500, 6307.10.1090, 3924.90.5600, 9605.00.0000 Karl F. Kueger DHL Global Forwarding 2660 20th Street Port Huron, MI 48060 RE: The tariff classification of toiletry bags and accessories from China Dear Mr. Krueger: In your letter dated July 3, 2007, you requested a classification ruling on behalf of your client B2X Corporation. Your samples will be returned as requested. The samples submitted are identified as travel kits, style numbers TS0014 and TS0015. Style number TS0014 includes a toiletry bag, eye mask, face cloth, playing cards, mirror/brush, toothbrush, ear plugs, and soap petals. Style TS0015 number includes a toiletry bag, face cloth, playing cards, mirror/brush, toothbrush, ear plugs, headband, shoe polish mitt, shoe polish sponge, lint remover, sewing kit, and soap petals. The toiletry bags are constructed with an outer surface of 100% polyester textile material. The bags are designed to hold small personal effects and toiletries during travel. They have textile zipper closures. The interior of style TS0014 features a main textile-lined compartment with an open vinyl pocket. It measures approximately 7” (W) x 4.5” (H) x 2” (D). The interior of style TS0015 features a main textile-lined compartment with a removable zippered mesh pouch. It measures approximately 10” (W) x 5” (H) x 5.5” (D). In your ruling request, you suggest classification of the travel kits under subheading 9605.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provide for travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure or pedicure sets of heading 8214). Included in the travel kits, are playing cards which are not items for personal toilet, sewing, or shoe or clothes cleaning. Therefore, the travel kits are precluded from classification in subheading 9605.00.0000. Each article will be treated separately for tariff purposes. The applicable subheading for the toiletry bags will be 4202.92.3031, Harmonized Tariff Schedule of the United States HTSUS, which provides for travel, sport and similar bags, with outer surface of textile materials, of man-made fibers. The duty rate will be 17.6% ad valorem. The applicable subheading for the eye mask will be 6307.90.9889, HTSUS, which provides for other made-up articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the face cloths will be 6302.60.0030, HTSUS, which provides for bed linen, table linen, toilet linen and kitchen linen: toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton… towels: other. The duty rate will be 9.1% ad valorem. The applicable subheading for the playing cards will be 9504.40.0000, HTSUS, which provides for articles for arcade, table or parlor games…parts and accessories thereof: playing cards. The rate of duty will be Free. The applicable subheading for the clamshell mirrors/brushes, if valued not over 40 cents each, will be 9603.29.4010, HTSUS, which provides for hairbrushes valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the toothbrushes will be 9603.21.0000, HTSUS, which provides for toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliance: toothbrushes, including dental-plate brushes". The rate of duty will be free. The rate of duty will be Free. The applicable subheading for the plastic ear plugs will be 3926.90.9980 HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3% ad valorem. The applicable subheading for the headband will be 6117.80.8500, HTSUS, which provides for other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The duty rate will be 14.6% ad valorem. The applicable subheading for the shoe polish mitt will be 6307.10.1090, HTSUS, which provides for other made up articles: floorcloths, dishcloths, dusters and similar cleaning cloths: dustcloths, mop cloths and polishing cloths, of cotton... other. The duty rate will be 4.1% ad valorem. The applicable heading for the shoe polish sponge will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3% ad valorem. The applicable subheading for the plastic lint remover will be 3924.90.5600, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other. The rate of duty will be 3.4% ad valorem. The applicable subheading for the sewing travel kit will be 9605.00.0000, HTSUS, which provides for travel sets for personal toilet, sewing or shoe or clothes cleaning. The rate of duty will be 8.1% ad valorem. The applicable subheading for the soap petals will be 3401.20.0000, HTSUS, which provides for soap in other forms. The rate of duty will be Free. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act, which is administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130. You have also asked about the marking of the merchandise. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain. With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable. You have indicated that the outer container of the playing cards, brush/mirror, toothbrush, sewing kit, lint brush, shoe polishing sponge and soap petals will be marked with a self-adhesive paper label indicating the country of origin. Without samples of the marked items we are unable to comment on permanency and conspicuousness of the paper labels. The toiletry bags, eye masks, face cloths, headband and polishing mitt will have a sewn on label indicating the country of origin. Sewn on fabric labels are the usual method of marking these items and if legible and conspicuous they would be acceptable country of origin marking for those items. However, please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. In addition, there are specific rules under the Act as to the marking of the package containing the textile items. You should contact the Federal Trade Commission, Division of Enforcement, 600 Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”). 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 http://www.usitc.gov/tata/hts/. HTSUS 6302.60.0030 and 6307.10.1090 fall within textile category 369. HTSUS 4202.92.3031 falls within textile category 670. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

NY E88628 February 1, 2000 CLA-2-34:RR:NC:SP:236 E88628 CATEGORY: Classification TARIFF NO.: 3401.20.0000; 3402.20.1000 Mr. Gabriel Ibarra-Pardo Escobar E lbarra Abogados Calle 86 No. 22-34 Piso 3 Santafe de Bogota, Colombia, South America RE: The tariff classification of Vim Ammonium Chloride, Cresopinol, Creso Ultra and Creso Grease Cutter from Columbia Dear Mr. Ibarra-Pardo: In your letter dated October 4, 1999, you requested a classification ruling. The applicable subheading for Cresopinol will be 3401.20.0000, HTS, 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; paper wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap in other forms. The duty rate will be Free. The applicable subheading for Vim Ammonium Chloride, Creso Ultra and Creso Grease Cutter will be 3402.20.1000, Harmonized Tariff Schedule of the United States, (HTS), which provides for Ogranic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparation put up for retail sale: Containing any aromatic or modified aromatic surface-active agent. The duty rate will be 4 percent ad valorem. 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 the National Import Specialist at 212-637-7062. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

N175317 October 21, 2011 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.20.0000 Ms. Karine Gagiryan Herbalife International of America, Inc. 950 E. 190th Street Torrance, CA 90502 RE: The tariff classification of “Palson TP8020B with Glycerin” (soap base) from Malaysia and NAFTA eligibility of “Herbalife Bath & Body Bar” (soap bar) from Mexico Dear Ms. Gagiryan: In your ruling request dated July 11, 2011, on behalf of Herbalife International of America, Inc., you requested a tariff classification and NAFTA eligibility ruling. Samples of the “Palson TP8020B with Glycerin” (soap base) and “Herbalife Bath & Body Bar” (soap bar) were submitted for review. The “Palson TP8020B with Glycerin” is described as a soap base compound which consists of a mixture of sodium palmate, sodium palm kernelate, water, glycerin, and sodium chloride tetrasodium EDTA. You state that the white/cream colored soap pellets are imported in bulk. You suggest classification under subheading 3401.11.5000, however, based on the product’s imported condition, the applicable subheading for the “Palson TP8020B with Glycerin” will be 3401.20.0000, 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; paper, wadding, felt and nonwovens impregnated, coated or covered with soap or detergent: Soap and organic surface-active products and preparations, in form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: Soap in other forms. The rate of duty will be free. You request a ruling on whether the “Herbalife Bath & Body Bar”, if made in Mexico, incorporating the non-originating “Palson,” will qualify as originating goods under the NAFTA. The “Herbalife Bath & Body Bar” is a standard sized, white oval shaped bar of soap, with the word “HerbalAloe” across its center. The soap bar is packaged in clear plastic wrap and an appropriate sized white cardboard box. You state that the “Herbalife Bath & Body Bar” is currently made in the United States with the “Palson” base described above and additional minor substances such as fragrance, titanium dioxide, olea europaea (olive) fruit oil, grapeseed oil, ascorbic acid, soybean oil RBD, vitamin E-acetate, USP, vitamin A palminate, aloe barbadensis leaf juice, and FD & C green No. 3. General Note 12(b), HTSUS, sets forth the criteria for determining whether a good is originating under the NAFTA. General Note 12(b), HTSUS, (19 U.S.C. § 1202) states, in pertinent part, that For the purposes of this note, goods imported into the customs territory of the United States are eligible for the tariff treatment and quantitative limitations set forth in the tariff schedule as “goods originating in the territory of a NAFTA party” only if-- (i) they are goods wholly obtained or produced entirely in the territory of Canada, Mexico and/or the United States; or (ii) they have been transformed in the territory of Canada, Mexico and/or the United States so that-- (A) except as provided in subdivision (f) of this note, each of the non-originating materials used in the production of such goods undergoes a change in tariff classification described in subdivisions (r), (s) and (t) of this note or the rules set forth therein, or (B) the goods otherwise satisfy the applicable requirements of subdivisions (r), (s) and (t) where no change in tariff classification is required, and the goods satisfy all other requirements of this note; or (iii) they are goods produced entirely in the territory of Canada, Mexico and/or the United States exclusively from originating materials; or (iv) they are produced entirely in the territory of Canada, Mexico and/or the United States but one or more of the non-originating materials falling under provisions for “parts” and used in the production of such goods does not undergo a change in tariff classification because-- (A) the goods were imported into the territory of Canada, Mexico and/or the United States in unassembled or disassembled form but were classified as assembled goods pursuant to general rule of interpretation 2(a), or (B) the tariff headings for such goods provide for and specifically describe both the goods themselves and their parts and is not further divided into subheadings, or the subheadings for such goods provide for and specifically describe both the goods themselves and their parts, provided that such goods do not fall under chapters 61 through 63, inclusive, of the tariff schedule, and provided further that the regional value content of such goods, determined in accordance with subdivision (c) of this note, is not less than 60 percent where the transaction value method is used, or is not less than 50 percent where the net cost method is used, and such goods satisfy all other applicable provisions of this note. Your inquiry does not provide enough information for us to give a NAFTA eligibility ruling on the “Herbalife Bath & Body Bar.” Your request for a NAFTA ruling should include a detailed description of the manufacturing process, the source and detailed description of all originating and non-origination materials, and a cost breakdown of the completed product. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include all of the material that we have returned to you. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (301) 436-1130. 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 http://www.usitc.gov/tata/hts/. 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 Nuccio Fera at (646) 733-3434. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

HQ 965581 September 23, 2002 CLA-2 RR:CR:GC 965581 AM CATEGORY: CLASSIFICATION TARIFF NO.: 3401.20.00, 3824.40.10 Area Port Director U.S. Customs Service P.O. Box 1490 St. Albans, VT 05478 RE: Darex II AEA and Daracem 100 cement additives Dear Port Director: The following is our decision regarding your memorandum dated April 3, 2002, forwarding a request for Internal Advice, which was initiated by letter dated March 15, 2002, by counsel on behalf of W.R. Grace & Co. and seeks classification of Darex II AEA and Daracem 100 cement additives, under the Harmonized Tariff Schedule of the United States (HTSUS). FACTS: Darex II AEA is an alkaline solution of fatty acid salts. It is added to cement to generate highly stable air void system in concrete, for increased protection against damage from freezing, thawing, severe weathering. When agitated with concrete, Darex II AEA generates and disperses millions of discrete semi-microscopic bubbles throughout the concrete composite, increasing the mobility, or plasticity, of the concrete. Customs Laboratory report 3-97-30378-001, dated June 12, 1997, analyzing Darex II AEA, states, in pertinent part, “the sample, a brown liquid, is an aqueous solution based on alkali metal salts of fatty acids." Customs Laboratory report NY20020842, dated August 5, 2002, states the following: "The sample labeled Darex II AEA, is an alkaline solution based on fatty acid salts, is a soap in other forms." Daracem 100 is an aqueous solution of sodium/potassium naphthalene sulfonates (CAS 9084-06-4/67828-14-2), lignin and hydroxycarboxylic acid salts. It is added to cement to increase the quality and plasticity of concrete mix. When added to concrete, Daracem 100 neutralizes the surface charges on cement particles, causing extreme dispersion and cement hydration, which in turn increases strength development by improving slump retention in flowable concrete. Customs Laboratory report 3-97-30380-001, dated May 27, 1997, states the following: "the sample, a brown liquid, is a surface-active preparation, not put up for retail sale, of the other type containing aromatic surface-active agents. Customs Laboratory report #NY20020843, dated August 19, 2002, states, in pertinent part, “the product labeled Daracem 100, is a prepared additive for cements, mortars or concretes containing five percent or more by weight of one or more aromatic or modified aromatic substances. The sample, as received, produced an average reading of 61.40 dyne/cm on the surfactant test, as provided in Chapter 34, note 3(b)." ISSUE: What is the correct classification of Darex II AEA and Daracem 100. LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in order. GRI 6 requires that the classification of goods in the subheadings of headings shall be determined according to the terms of those subheadings, any related subheading notes and mutatis mutandis, to the GRIs. In understanding the language of the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989). The HTSUS headings under consideration are as follows: 3401 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: * * * * * * 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than hose of heading 3401: * * * * * * 3824 Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: The Notes to chapter 34 state, in pertinent part, as follows: * * * * * * 2. For the purposes of heading 3401, the expression "soap" applies only to soap soluble in water. Soap and the other products of heading 3401 may contain added substances (for example, disinfectants, abrasive powders, fillers or medicaments). Products containing abrasive powders remain classified in heading 3401 only if in the form of bars, cakes or molded pieces or shapes. In other forms they are to be classified in heading 3405 as "scouring powders and similar preparations". 3. For the purposes of heading 3402, "organic surface-active agents" are products which when mixed with water at a concentration of 0.5 percent at 20°C and left to stand for one hour at the same temperature: (a) Give a transparent or translucent liquid or stable emulsion without separation of insoluble matter; and Reduce the surface tension of water to 4.5 x 10-2 N/m (45 dyne/cm) or less. EN 34.01 states, in pertinent part, the following: (I) SOAP Soap is an alkaline salt (inorganic or organic) formed from a fatty acid or a mixture of fatty acids containing at least eight carbon atoms. In practice, part of the fatty acids may be replaced by rosin acids. The heading covers only soap soluble in water, that is to say true soap. Soaps form a class of anionic surface-active agents, with an alkaline reaction, which lather abundantly in aqueous solutions. There are three categories of soap: . . . . Liquid soaps, which are solutions of soap in water, in some cases with a small quantity (generally not exceeding 5 %) of alcohol or glycerol added, but not containing synthetic organic surface-active products. This part covers in particular: . . . . (4)Industrial soaps, prepared for special purposes, such as those used for wire-drawing, for polymerising synthetic rubber, or in laundries. Subject to the exception in paragraph 1 (f) above, the soaps of this heading are generally in the following forms : bars, cakes, moulded pieces or shapes, flakes, powder, paste or aqueous solution. EN 34.02 states, in pertinent part, “products which are not capable of reducing the surface tension of distilled water to 4.5 x 10 N/m (45 dyne/cm) or less at a concentration of 0.5 % at 20°C are not regarded as surface-active agents and are therefore excluded from this heading." The Hawley’s Condensed Chemical Dictionary, 14th Edition, pages 1001-1002, states in part the following: Soap. (1) The water-soluble reaction product of a fatty acid ester and an alkali (usually sodium hydroxide), with glycerol as by-product. For the reaction, see saponification. A soap is actually a specific type of salt, the hydrogen of the fatty acid being replaced by a metal, which in common soaps is usually sodium. Soap lowers the surface tension of water and thus permits emulsification of fat-bearing soil particles…. The Kirk-Othmer Concise Encyclopedia of Chemical Technology, 4th Edition, pages 1840-1843 states, in pertinent part, the following: Additional uses of soap. The primary use of carboxylate soaps is in the manufacture of personal cleaning products, principally bar soaps. There are also other applications. . . . Soaps are also utilized in emulsion polymerization. Furthermore, soaps are used in a variety of cosmetic products. By the terms of the heading, a product classifiable in heading 3401, HTSUS, cannot be classified in heading 3402, HTSUS. Furthermore, a product classifiable in either heading 3401 or 3402, HTSUS, is “elsewhere specified” and therefore excluded from classification in heading 3824, HTSUS. As an aqueous solution based on alkali metal salts of fatty acids, Darex II AEA conforms to the description of soap found in the technical literature and ENs, supra. It is a liquid used as an industrial soap to increase the mobility of cement. It is therefore classified in subheading 3401.20.00, HTSUS, the provision 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: Soap in other forms.” The issue in classifying Daracem 100 revolves around whether the ingredient, sodium/potassium naphthalene sulfonate (CAS 9084-06-4/67828-14-2), contains a surface active agent, because preparations containing surface active agents may meet the terms of heading 3402, HTSUS. Laboratory report #NY20020843 confirms that Daracem 100 mixed with water as prescribed in Chapter 34, note 3, lowers the surface tension of water only to 60-65 dyne/cm. In an electronic mail message forwarded from counsel, dated September 18, 2002, the importer states "when Daracem-100 active ingredients diluted to 0.5%, the surface tension is higher than 45 dyne/cm." Although this response does not definitively determine whether naphthalene sulfonate-formaldehyde is a surface active agent, our research indicates that it is unlikely to meet the test described in Chapter 34, note 3(b), for surface active agents. First, the Kirk-Othmer Encyclopedia of Chemical Technology, 4th Ed., v. 23, p.495 states that naphthalenesulfonates are "highly water soluble and hence are not strongly surface-active in soft water." Second, the finished product reduced the surface tension of water to an amount much greater than the required 45 dyne/cm or less. Hence, the likelihood that the active ingredient in the product would itself reduce the surface tension of water to the required amount is small. Therefore, heading 3824, HTSUS, is the only heading descriptive of the product. Specifically, the merchandise is classified in subheading 3824.40.10, HTSUS, the provision for “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Prepared additives for cements, mortars or concretes: Containing 5 percent or more by weight of one or more aromatic or modified aromatic substances.” HOLDING: Darex II AEA is classifiable as a soap in subheading 3401.20.00, HTSUS, the provision 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: Soap in other forms.” Based on the information received, Daracem 100 is classified in subheading 3824.40.10, HTSUS, the provision for “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included: Prepared additives for cements, mortars or concretes: Containing 5 percent or more by weight of one or more aromatic or modified aromatic substances.” Additional information may be obtained at your discretion. You are directed to mail this decision to the internal advice applicant, no later than 60 days from the date of this letter. On that date the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other public methods of distribution. Sincerely, Myles B. Harmon, Acting Director Commercial Rulings Division