Analysis
HTS 3401.11.50 covers for toilet use (including medicated products): other under heading 3401 (soap; organic surface-active products and preparations for use as soap, in the form of…).
This line's footnotes point to one additional provision in Chapter 99: 9903.90.08 (measures on products of Russia). Chapter 99 duties are added on top of the general rate for goods of the countries they name, and they change more often than the rest of the schedule, so check the current CBP guidance before you rely on a total.
Within this group the rate runs from duty-free to 4%. Compared with 3401.30.10 (containing any aromatic or modified aromatic surface-active agent), which pays 4%, a misclassification either way moves the duty by 4 percentage points.
The normal trade relations rate here is zero, shared by about 41% of the 41 tariff lines in chapter 34, a useful check when a neighbouring dutiable line is a candidate. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.
Neighbouring lines
| Line | Description | General rate |
|---|---|---|
| 3401.11.10 | For toilet use (including medicated products): castile soap | Free |
| 3401.19.00 | Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: other | Free |
| 3401.20.00 | Soap in other forms | Free |
| 3401.30.10 | Containing any aromatic or modified aromatic surface-active agent | 4% |
| 3401.30.50 | 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 | Free |
Chapter 99 provisions in the footnotes
- 9903.90.08 measures on products of Russia
Articles the product of the Russian Federation, as provided for in U.S. note 30(a) to this subchapter and as provided for in the subheadings enumerated in U.S. note 30(b) to this subchapter