The tariff classification of Laundry Detergent Sheets from China

N330854 March 1, 2023 CLA-2-34:OT:RR:NC:N3:136 CATEGORY: Classification TARIFF NO.: 3401.19.0000; 9903.88.15 Andrew K. McAllister Holland & Knight, LLP 800 17th Street N.W. Washington, D.C. 20006 RE:      The tariff classification of Laundry Detergent Sheets from China Dear Mr. McAllister: In your ruling request dated February 8, 2023, on behalf of your client, Sheets Laundry Club, Inc., you requested a tariff classification ruling on Laundry Detergent Sheets. As indicated in your submission, the submitted sample will be retained by this office. Your submission describes the subject products as two types of nonwoven laundry detergent sheets. The free & clear (unscented) laundry detergent sheets are composed of deionized water, naturally derived sodium lauryl sulfate (“SLS”) surfactants derived from coconut oil (“primary surfactant”), polyvinyl alcohol (“PVA”), fatty alcohol polyglycol ether (“secondary surfactant”), and protease enzymes. The fresh linen (scented) laundry detergent sheets are composed of the same ingredients along with the addition of osmanthus essential oil fragrance.   You state that like traditional laundry powder and liquid detergents, the subject Laundry Detergent Sheets are placed into the drum of a laundry machine, where the detergent instantly dissolves in the wash. The applicable subheading for the laundry detergent 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. 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.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 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/current 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