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HQ 963705




October 17, 2000

CLA-2 RR:CR:GC 963705ptl

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.90.0000

Mr. Jerome Schraub
MI-TU Instructional Services Inc.
P.O. Box 346
Alden Manor Branch
Floral Park, NY 110037

RE.: K.F.L. Insecticidal Shampoo; NY 863846 modified.

Dear Mr. Schraub:

In NY 863846, issued July 5, 1991, to you on behalf of your client, Pitman-Moore, by the Director, Customs National Commodity Specialist Division, New York, among the articles classified under the Harmonized Tariff Schedule of the United States (HTSUS), was a product identified as K.F.L. Insecticidal Shampoo (K.F.L.). K.F.L. was classified, in subheading 3808.10.2000, HTSUS, which provides for other aromatic insecticide preparations. We have reconsidered that ruling and determined that the classification of K.F.L. was incorrect. The correct classification of K.F.L. is in subheading 3307.90.0000, 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 863846 was published on September 13, 2000, in the Customs Bulletin, Volume 34, Number 37. No comments were received.

FACTS:

The product identified as K.F.L., contains synergized pyrethrins and is used as an insecticide shampoo for fast, effective results against fleas and ticks on domestic animals.

ISSUE:

What is the classification of K.F.L. Insecticidal Shampoo?

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.

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).

The 2000 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:

3307.90.0000 Other

3808 Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulfur-treated bands, wicks and candles, and flypapers):

3808.10 Insecticides:
Other:
Containing any aromatic or modified aromatic insecticide: 3808.10.2500 Other

In its 23rd Session, held in May 1999, the Harmonized System Committee (HSC) decided, pursuant to GRI 1, that certain "special" (medicinal) shampoos were properly classified in subheading 3305.10, HTS, which provides for shampoos. (see Annex IJ/2 to HSC Document NC0090E1, May 1999).

Heading 3305, HTSUS, covers preparations for use on the hair and subheading 3305.10.000, HTSUS, covers shampoos. The ENs to heading 33.05 state that: "This heading covers:
(1) Shampoos, containing soap or other organic surface-active agents (see Note 1 (c) to Chapter 34 [which excludes such products from coverage in that Chapter]), and other shampoos. All these shampoos may contain subsidiary pharmaceutical or disinfectant constituents, even if they have therapeutic or prophylactic properties (see Note 1(d) to Chapter 30 [discussed above]).

The ENs make it clear that all products which are presented as shampoos, whether or not they contain any "special" or subsidiary constituents, are to be classified in subheading 3305.10 which specifically covers shampoos.

The K.F.L. being classified is also a shampoo, however, it is one intended for animal rather than human use. Heading 3307 covers cosmetic and toilet preparations, not elsewhere specified or included. A consistent application of the principle that shampoos should be classified as shampoos even if they contain special or subsidiary constituents, such as, in this case, insecticides, requires us to classify K.F.L. in heading 3307, HTSUS. This classification is reinforced by the ENs to heading 33.07 which state: "This heading covers: (V) Other products, such as, (6) Animal toilet preparations, such as dog shampoos, and plumage-improving washes for birds."

HOLDING:

K.F.L. insecticide shampoo is classified in subheading 3307.90.0000, 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.

NY 863846, dated July 2, 1991, is modified in accordance with this ruling. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,


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