N288359 N2 Ruling Active

The tariff classification of “Floraesters K20W Jojoba” from Canada

Issued August 15, 2017 by U.S. Customs and Border Protection.

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N2 N288359 (August 15, 2017)

Tariff classification

HTS codes: 3401.20.0000

Headings: 3401

Product description

” 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.

CBP rationale

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.

Full text

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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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