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    <title>Classification of &#039;Nirma&#039; Toilet soap and similar soaps containing a small percentage of A.O.S. - Whether under Sub-Heading 3401.10 or 3401.20</title>
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    <description>A toilet soap containing a small percentage of alpha-olefin sulphonate but otherwise composed predominantly of conventional soap constituents may still be classifiable under Sub-Heading 3401.10 under the HSN explanatory notes. Classification depends on the soap&#039;s overall composition and other factors; each case must be decided on its merits. Assessing authorities should apply these guidelines when determining the proper tariff classification.</description>
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