"Kleanie Pals" Bubble Bath; Modification of NY C89743.

HQ 963171 August 14, 2000 CLA-2 RR:CR:GC963171ptl CATEGORY: Classification TARIFF NO.: 3307.30.5000 Ms. Helen Newell Polardreams International Ltd. 1948 Highway 1 North Fairfield, IA 52556 RE: "Kleanie Pals" Bubble Bath; Modification of NY C89743. Dear Ms. Newell: In NY C89743, which the Director of Customs National Commodity Specialist Division, in New York, issued to you on August 7, 1998, the bubble bath component of a child's bath product was classified in subheading 3402.20.5000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for organic surface-active agents (other than soap); surface-active preparations, washing preparations and cleaning preparations, whether or not containing soap, other than those of heading 3401. We have reconsidered that ruling and determined that that portion is incorrect. The correct classification for that merchandise is in subheading 3307.30.5000, HTSUS, pursuant to the analysis set forth below. Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed modification of NY C89743 was published on July 5, 2000, in the Customs Bulletin, Volume 34, Number 27. No comments were received. FACTS: The "Kleanie Pals" classified in NY C89743 consists of one stuffed dinosaur-like textile figure, measuring approximately seven inches high, and two pump bottles of bubble bath put up in retail packages (32 fl. oz.). All the articles will be put up for sale together in a single package. In analyzing the merchandise, NY C89743 first determined that the "Kleanie Pal" was not a set for Customs classification purposes and that the components should be classified separately. The terry cloth dinosaur-like figure, stuffed primarily with bean fill, was determined to be a stuffed toy and was classified in subheading 9503.49.0025, HTSUS. The "Kleanie Pals" bubble bath, containing water, sodium laureth sulfate, lauramide DEA, sodium lauryl sulfoacetate, tea-peg-3 cocamide sulfate, disodium cocamido mea-sulfosuccinate, sodium chloride, fragrance, oleamide DEA, citric acid, methylchloroisothiazolinone, (and) methylisthiazolinone, was classified in subheading 3402.20.5000, HTSUS, which provides for organic surface-active agents (other than soap); surface-active preparations, washing preparations and cleaning preparations, whether or not containing soap, other than those of heading 3401. ISSUE: What is the classification of "Kleanie Pals" bubble bath? LAW AND ANALYSIS: Merchandise is classifiable under the Harmonized Tariff Schedule of the United States (HTSUS) in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied in order. The HTSUS headings under consideration are as follows: 3307 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: * * * 3307.30 Perfumed bath salts and other bath preparations: 3307.30.1000 Bath salts, whether or not perfumed 3307.30.5000 Other 3402 Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Organic surface-active agents, whether or not put up for retail sale: 3402.20 Preparations put up for retail sale: 3402.20.1000 Containing any aromatic or modified aromatic surface-active agent 3402.20.5000 Other The Chapter Notes to Chapter 34, HTSUS, state: "1. This chapter does not cover: … (c) Shampoos, dentifrices, shaving creams and foams or bath preparations, containing soap or other organic surface-active agents (heading 3305, 3306 or 3307)." Because the "Kleanie Pals" bubble bath is a bath preparation containing organic surface-active agents, it is excluded by this Note from classification in heading 3402. In understanding the language of the HTSUS, the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive or legally binding, provide a commentary on the scope of each heading of the HTSUS, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 33.07 (III) provides: This heading covers: " Bath preparations, such as perfumed bath salts and preparations for foam baths, whether or not containing soap or other organic surface-active agents (see Note 1 (c) to Chapter 34)." The Chapter Note and the EN, when read together, clearly indicate that the proper classification for the "Kleanie Pals" bubble bath preparation is in heading 3307. HOLDING: "Kleanie Pals" bubble bath preparation is classified in subheading 3307.30.5000, 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: [p]erfumed bath salts and other bath preparations: [b]ath salts, whether or not perfumed; [o]ther. NY C89743 dated August 7, 1998, is hereby modified as set forth herein. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division