Tariff classification of textile scouring agent under organic surface-active preparations rather than scouring preparations.

Classification of hipogen AC 1000 turned on whether it was a scouring preparation under Heading 3405.90 or an organic surface-active preparation under Heading 3402.90. Heading 34.05 applies to polishes, creams, scouring pastes and similar preparations for scouring utensils and comparable items, while the HSN notes to Heading 34.02 include detergents and related surface-active preparations used in the textile industry to remove fats and impurities during manufacture. As the product was described and used as a desizing and scouring agent for textile use, it fell within Heading 3402.90 and not Heading 3405.90.

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Issues: Whether hipogen AC 1000 was correctly classifiable under Heading 3405.90 as a scouring preparation or under Heading 3402.90 as an organic surface-active preparation.

Analysis: Heading 34.05 covers polishes, creams, scouring pastes and powders, and similar preparations. The HSN explanatory notes to that heading refer to preparations used for scouring utensils and similar items, but the mere fact that a product is used in industrial processes does not bring it within that heading. The product was described as a desizing and scouring agent for textile use, and the notes to Heading 34.02 show that organic surface-active preparations include detergents used in the textile industry to remove fats and other impurities during manufacture. On the nature and stated use of the goods, the product answered that description.

Conclusion: The goods were correctly classifiable under Heading 3402.90 and not under Heading 3405.90.

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