CLA-2-34:OT:RR:NC:N3:136
Alan Parkinson
Iverson Imports, Inc.
12007 S Aspen Ridge Road Sandy, UT 84094
RE: The tariff classification of five dissolvable nonwoven sheets from China
Dear Mr. Parkinson:
In your letter dated April 24, 2024, you requested a tariff classification ruling on five dissolvable nonwoven sheets.
In your submission, the subject products are described as follows:
Item 1:Soluble Care Laundry Detergent Dissolvable Sheets are water soluble nonwoven sheets, impregnated with a surface-active preparation. This product is packaged for retail sale and contains 30 sheets.
Item 2: Soluble Care Floor Cleaner Dissolvable Sheets are water soluble nonwoven sheets, impregnated with a surface-active preparation. This product is packaged for retail sale and contains 30 sheets.
Item 3: Soluble Care All Purpose Cleaner Dissolvable Sheets are water soluble nonwoven sheets, impregnated with a surface-active preparation. This product is packaged for retail sale and contains 10 sheets.
Item 4: Soluble Care Toilet Cleaner Dissolvable Sheets are water soluble nonwoven sheets, impregnated with a surface-active preparation. This product is packaged for retail sale and contains 40 sheets.
Item 5: Soluble Care Foaming Hand Soap Dissolvable Sheets are water soluble nonwoven sheets, impregnated with soap. This product is packaged for retail sale and contains 10 sheets.
All five of the described nonwoven sheets are approximately 5 inches in length x 5 inches in width.
The applicable subheading for the Soluble Care Laundry Detergent Dissolvable Sheets, Soluble Care Floor Cleaner Dissolvable Sheets, Soluble Care All Purpose Cleaner Dissolvable Sheets, and Soluble Care Toilet Cleaner Dissolvable Sheets will be 3401.19.0000, 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 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: Other. The general rate of duty will be free.
You suggest classification for the Soluble Care Foaming Hand Soap Dissolvable Sheets in subheading 3401.19.0000, HTSUS; however, we have found that to be incorrect. Nonwovens impregnated with soap for toilet use are provided for elsewhere in the tariff schedule.
The applicable subheading for the Soluble Care Foaming Hand Soap Dissolvable Sheets will be 3401.11.5000, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3401.19.0000, HTSUS, unless specifically excluded, are subject to the additional 7.5 percent ad valorem rate of duty.At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3401.19.0000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3401.11.5000, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 3401.11.5000, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
This merchandise may be subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is administered by the Food and Drug Administration (FDA). Information concerning FDA import requirements and regulations can be obtained by contacting the FDA at: Food and Drug Administration, Division of Import Operations and Policy, 5600 Fishers Lane, Rockville, Maryland 20857, Telephone: (888) 463-6332. Information on the Bioterrorism Act can be obtained by calling FDA at (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 (EPA). Information on the TSCA can be obtained by contacting the EPA at Document Control Office (7407M), Office of Pollution Prevention and Toxics (OPPT), Environmental Protection Agency, 1200 Pennsylvania Avenue, N.W., Washington, D.C., 20460, by calling the Toxic Substances Control Act Hotline at 800-471-7127, by e-mailing to [email protected], 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 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,
Steven A. Mack
Director
National Commodity Specialist Division