United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY 892392 - NY 892543 > NY 892437

Previous Ruling Next Ruling
NY 892437

December 16, 1993

CLA-2-34:S:N:N7:240 892437


TARIFF NO.: 3401.11.5000; 4420.90.8000

Ms. Michelle Steel
Iris of Excelsior Limited
Angeline Kabris
4700 Linwood Circle
Excelsior, Minnesota 55331

RE: The tariff classification of Soap and Soap Rack from New Zealand

Dear Ms. Steele:

In your letter dated November 10, 1993 you requested a tariff classification ruling.

Samples of seven molded pieces of soap, each having a different fragance, were submitted with your inquiry. The soap(s) will be imported in five different styles.

Style # 1A is a recycled cardboard box.

Style # 1B is a pine box with sliding top.

Style # 1C is a cotton calico bag.

Style # 1D is a pine ribbed soap rack.

Style # 1E is a recycled cardboard wrap.

Style #`s 1A, 1B, 1C and 1E are considered packing and will be classified the same as the imported article. The applicable HTS subheading for Style #'s 1A, 1B, 1C and 1E will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), 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 nonwoven, impregnated, coated or covered with soap or detergent: for toilet use (including medicated products): other. The duty rate will be 1.1 cents per kilogram plus 3.6 percent ad valorem.

Style # 1D is not a set nor is it considered packing, therefore, the item will be separately classified. The applicable HTS subheading for the pine ribbed soap rack will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: other: other. The duty rate will be 5.1 percent ad valorem.

These products may be subject to the regulations of the Food and Drug Administration, You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (202) 443-3380. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: