The tariff classification of shampoos for dogs from South Korea

N358456
February 27, 2026
CLA-2-33:OT:RR:NC:N3:140
CATEGORY: Classification
TARIFF NO.: 3307.90.0000
Hea Bin Yun Sugar & Snout Co. 1661. W. Lincoln Ave., Unit 102 Anaheim, CA 92801 RE: The tariff classification of shampoos for dogs from South Korea Dear Hea Bin Yun: In your letter dated February 3, 2026, you requested a tariff classification ruling on three items. Item 1, Everyonce Pore Purification Deep Cleansing & Moisture Shampoo for dogs in a fresh apple aqua scent is packaged for retail sale in a 400 mL bottle. It is described as a liquid shampoo formulated for dogs, used to cleanse and moisturize the coat and skin. Item 2, Everyonce Nutrient-Rich Volume & Nourishing Shampoo for dogs in a soft white floral scent is packaged for retail sale in a 400 mL bottle. It is described as a liquid shampoo formulated for dogs, used to cleanse the coat while conditioning and providing volume. Item three, Everyonce 1 – Minute Relief Soothing & Mild Shampoo for dogs in a natural bergamot scent is packaged for retail sale in a 400 mL bottle. It is described as a liquid shampoo formulated for dogs with sensitive skin, used for gentle cleansing. The applicable subheading for the Everyonce Pore Purification Deep Cleansing & Moisture Shampoo for dogs, Everyonce Nutrient-Rich Volume & Nourishing Shampoo for dogs, and Everyonce 1 – Minute Relief Soothing & Mild Shampoo for dogs will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other.” The general rate of duty will be 5.4 percent. The duties cited above are current as of this ruling’s issuance. 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/.

This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting the website at www.fda.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 Merari Ortiz at [email protected].
Sincerely,
(for) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division