NCS/ARS/CL/10195

You requested a tariff classification ruling for a product: KRONES Colclean CG 4014 imported in ten (10) 985-kg Intermediate Bulk Containers (IBC).

DESCRIPTION OF THE PRODUCT
According to your MSDS and supporting documents, KRONES CoClean CG 4014 comprises the chemical substances listed below whose characteristic functions through further research are as follows:

1. Glycerol (≥ 25.00 - < 50.00% b.w.): Acts as a humectant, helping to retain moisture in fabrics and skin, reducing static cling and making fabrics feel softer.
2. 2-Butoxyethoxy) ethanol (20-25%): Contributes to the mixture's solvent and coupling properties, helping to improve the detergent's texture and stability.
3. Alkane C6-C8 (even numbered), 1-sulphonic acid, sodium salt (< 5.00% b.w.): Enhances the detergent's cleaning power by reducing surface tension and improving emulsification.
4. Reaction mass of 5-chloro-2-methyl-4-isothiazolin-3-one and 2-methyl-2H-isothiazol-3-one (3:1) (< 0.10% b.w.): Acts as a preservative, preventing the growth of microorganisms in the detergent.
 

ANALYSIS AND TARIFF CLASSIFICATION
Explanatory Note (II) (B) to heading 3402, washing preparations such as detergents have two constituents that differentiate them from soap of heading 3401.  They consist of the essential constituents which are synthetic organic surface-active agents or soaps or mixtures thereof. and a subsidiary constituent which includes a 

Builder:  Alkane C6-C8, 1-sulphonic acid, sodium salt (< 5.00% b.w.), 

Booster: 2-Butoxyethoxy) ethanol (20-25%, 

Filler:  

Ancillary:  Reaction mass of 5-chloro-2-methyl-4-isothiazolin-3-one and 2-methyl-2H-isothiazol-3-one (3:1) (< 0.10% b.w.), acting as a preservative and antibacterial

However, there is no specification of the inclusion of synthetic organic surface-active agents soaps or mixtures.  This leads us to conclude that the product is part of a cleaning preparation that will be used in the production of detergents but not a detergent in itself.

Accordingly, KRONES Coclean CG 4014 put up in a 985 kg-IBC (Intermediate Bulk Container) is classifiable under Tariff Heading 3402.90.00.00 - Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.  ; Other, with a 20% duty rate and 7.5% VAT in the ECOWAS Common External Tariff (CET) 2022 - 2027.

LEGAL FRAMEWORK AND JUSTIFICATION
GIR 1 - Terms of the Heading

GIR 6 - Terms of the Subheading