The tariff classification of Almond Shower Oil from France

N274177 April 15, 2016 CLA-2-34:OT:RR:NC:N4:414 CATEGORY: Classification TARIFF NO.: 3401.30.5000 Mr. Edwin Ribeiro Bollore Logistics USA 150-10 132nd Ave. Jamaica, NY 11434-3500 RE: The tariff classification of Almond Shower Oil from France Dear Mr. Ribeiro: In your letter dated March 21, 2016 you requested a tariff classification ruling on behalf of L’Occitane USA. You furnished two samples. The 8.4 fluid ounce bottle is being returned to you as requested and the 2.5 fluid ounce bottle is being retained by this office. Almond Shower Oil is used as a body cleanser. The product is packaged in 8.4 fluid ounce (250 ml) and 2.5 fluid ounce (75 ml) plastic bottles. It is intended for use in the shower. The directions state that the shower oil is to be lathered and massaged into the skin in the shower and then rinsed off. The product contains two organic surface active agents which are non-aromatic surfactants. The applicable subheading for the Almond Shower Oil will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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: Other. The rate of duty will be free. 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 http://www.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 Barbara Kiefer at barbara.j.kiefer@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division