Classification of dish wash bar as scouring preparation under tariff rules, not soap-based surface-active product

Vim Dish Wash Bar was held not to fall under Chapter Sub-heading 3401.20 because it was neither soap nor an organic surface-active product used as soap in the prescribed form. The SC noted that Chapter Note 2 confines products containing abrasive powders to Heading 34.01 only when they are in soap form; otherwise they are classified under Heading 34.05 as scouring preparations. As the product was found to be a mixture predominantly containing abrasive powder and used for scouring, Chapter Sub-heading 3401.20 was inapplicable and classification had to follow the product's predominant character under Rule 3(b).

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Issues: Whether Vim Dish Wash Bar fell under Chapter Sub-heading 3401.20 as an organic surface-active product and preparation for use as soap, or under Chapter Sub-heading 3405.40 as a scouring preparation.

Analysis: Heading 34.01 covers both soap and organic surface-active products used as soap in the form of bars, cakes, moulded pieces or shapes. Chapter Note 2 confines products containing abrasive powders to Heading 34.01 only when they are in the prescribed soap form, and otherwise directs them to Heading 34.05 as scouring powders and similar preparations. The product was found not to be soap and not an organic surface-active product used as soap, but a mixture predominantly containing abrasive powder and used for scouring. On that basis, Chapter Sub-heading 3401.20 was held inapplicable, and Rule 3(b) supported classification according to the product's predominant character.

Conclusion: Vim Dish Wash Bar was not classifiable under Chapter Sub-heading 3401.20 and the appeals failed.

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