Analysis
Subheading 3401.11 covers for toilet use (including medicated products), within heading 3401. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
Every one of its 2 tariff lines is duty-free at the general rate, so classification within the subheading affects statistics and Chapter 99 measures rather than the base duty.
The US splits it as follows: 3401.11.10 for for toilet use (including medicated products): castile soap (duty-free) and 3401.11.50 for for toilet use (including medicated products): other (duty-free).
By Census's concordance, most of its statistical lines are made by Soap and Other Detergent Manufacturing (325611). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 3401.11 once they fall within heading 3401 (soap; organic surface-active products and preparations for use as soap, in the form of…). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 3401.11.10 | For toilet use (including medicated products): castile soap | Free |
| 3401.11.50 | For toilet use (including medicated products): other | Free |