Hand sanitizer is classified in heading 3824, as a chemical preparation not elsewhere specified or included; or in heading 3808, as disinfectants and similar products?
This article is regarding the Revocation of CBP ruling “N304365”
U.S. Customs(CBP) classified hand sanitizer in heading 3824, which provides for “Prepared binders for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified.”
Later U.S. Customs has reviewed N304365 and found it to be incorrect with respect to the classification of hand sanitizer.
Details of the item: ethyl alcohol (CAS number 64–17–5) which is 62% of the total
product. The remainder of the hand sanitizer is comprised of water,
isopropyl alcohol, glycerin, fragrance, propylene glycol, and aloe barbadensis leaf juice.
The HS headings at issue are as follows:
3808: Insecticides, rodenticides, fungicides, herbicides, antisprouting
products and plant-growth regulators, disinfectants and similar products,
put up in forms or packing for retail sale or as preparations or articles (for
example, sulfur-treated bands, wicks and candles, and flypapers):
3824: Prepared binders for foundry molds or cores; chemical products and
preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included:
Section VI note 2 provides that:
Subject to note 1 above, goods classifiable in heading 3004, 3005, 3006, 3212, 3303, 3304, 3305, 3306, 3307, 3506, 3707 or 3808 by reason of being put up in measured doses or for retail sale are to be classified in those headings and in no other heading of the tariff schedule.
EN 38.08 provides, in pertinent part, as follows:
(IV) Disinfectants
Disinfectants are agents which destroy or irreversibly inactivate undesirable bacteria, viruses or other micro-organisms, generally on inanimate objects.
Disinfectants are used, for example, in hospitals for cleaning walls, etc., or sterilizing instruments.
They are also used in agriculture for disinfecting seeds and in the manufacture of animal feeds to control undesirable micro-organisms.
The group includes sanitizers, bacteriostats, and sterilizers.
Heading 3824 specifically notes that it only describes articles that are not elsewhere specified or included. Therefore, if the above-described articles are classified in heading 3808, HTSUS, they cannot be classified in heading 3824.
Heading 3808 specifically provides instant products as a disinfectant. Alcohol in sufficient concentration destroys or irreversibly inactivates undesirable bacteria, viruses or other micro-organisms.
All of the hand sanitizers contain significant amounts of alcohol, usually ethyl alcohol. Additionally, in accordance with Section VI note 2, disinfectants put up for retail sale are to only be classified in heading 3808 and in no other heading of the tariff schedule.
The ENs do not persuade us otherwise. While the EN notes disinfectants are used “generally for” disinfecting hard surfaces such as tabletops or operating tables, this guidance does not exclude disinfectants formulated for use on the hands.
This EN also includes “sanitizers.” Pursuant to the above analysis, the subject hand sanitizer is classifiable in heading 3808, as a disinfectant or similar product put up in forms or packing for retail sale.
By application of GRI 1, the subject hand sanitizer is classified in heading 3808.
EN 38.08 describes that “Disinfectants are used generally on inanimate objects” and “used, for example, in hospitals for cleaning walls, etc., or sterilizing instruments.”.
These descriptions seem to exclude disinfectants used for human hands.
But since it states “generally on” and “example”, it does not mean to exclude disinfectants used for human hands. therefore hand sanitizers classified in 3808.
