CLA-2-33:S:N:N1:240 871718

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 3303.10.0000, 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