The tariff classification of shower gel soap (Item # 939925) from China

N245505 September 19, 2013 CLA-2-34:OT:RR:NC:2:236 CATEGORY: Classification TARIFF NO.: 3401.30.5000 Ms. Jeanette Arciero Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of shower gel soap (Item # 939925) from China Dear Ms. Arciero: In your letter dated August 19, 2013, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy. Three samples were submitted for review and will be returned as requested. Item # 939925 consists of shower gel packs. These small gel packs are filled with 1.5 fluid ounces of shower gel soap. They will be imported in the shapes of a Santa, a candy cane, and a ginger bread man. A valve in the back of the pack is used to dispense the shower gel. You indicate that this product is intended for adult use for cleaning the skin and not as a toy. The applicable subheading for Item # 939925 will be 3401.30.5000, 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: 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 general rate of duty will be free. 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/. 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. 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 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, Myles B. Harmon Acting Director National Commodity Specialist Division