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B87498 B8 Ruling Active

The tariff classification of Soap from Canada

Issued August 8, 1997 by U.S. Customs and Border Protection.

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B8 B87498 (August 8, 1997)

Tariff classification

HTS codes: 3401.11.5000

Headings: 3401

Product description

The soap is stated to be made in Canada and will be packaged in a cardboard box that is made in China. It will be used in hotel bathroom kits.

CBP rationale

The applicable subheading for the scented soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States, which provides for Soap; organic surface-active products and preparations for use as soap, in the form or 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 the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregenated, coated or covered with soap or detergent: For toilet use (including medicated products): Other.

Full text

NY B87498 August 8, 1997 CLA-2-34:RR:NC:236 B87498 CATEGORY: Classification TARIFF NO.: 3401.11.5000 Mr. John Sveum Tower Group International, Inc. P.O. Box 269 Sweetgrass, Montana 59484 RE: The tariff classification of Soap from Canada Dear Mr. Sveum: In your letter dated July 1, 1997, on behalf of your client Milne & Craighead Customs Brokers of Calgary, Alberta,Canada you requested a tariff classification ruling. The sample submitted is a scented soap bar molded in a rectangular shape and measures approximately 2 1/2" in length, 1 1/2" in width and 2/8" in thickness. The soap is stated to be made in Canada and will be packaged in a cardboard box that is made in China. It will be used in hotel bathroom kits. The applicable subheading for the scented soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States, which provides for Soap; organic surface-active products and preparations for use as soap, in the form or 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 the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregenated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The general rate of duty will be 0.4 cents/kg plus 1.4 percent ad valorem. If the soap is wholly obtained or produced entirely in the territory of Canada, it will qualify for treatment under the NAFTA and will be entitled to a free rate of duty under NAFTA upon complance with all applicable laws, regulations and agreements. Each soap box should be properly marked with the country of origin of the soap in accordance with 19 CFR 134. 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 V. Gualario at 212-466-5744. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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