&&The product in issue is a liquid fabric softener preparation containing a plant derived softening agent (methyl bis (canola amidoethyl)-2-hydroxyethyl ammonium methyl sulfate), natural citrus and floral fragrance and a preservative. It is put up for retail sale.
&&Heading 38.09 provides for, “Finishing agents, dye carriers to accelerate the dyeing or fixing of dye-stuffs and other products and preparations…of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included.” Further, subheading 3809.91 includes products “Of a kind used in the textile or like industries.”&&&&The Explanatory Notes (A) (1) to heading 38.09 state that “Included here are …Preparations to modify the feel of products, for example: stiffening agents…softening agents…”&&&&The Boulder Clean Natural Fabric Softener Spray meets this description as a softener of a kind used in the textile or like industries and is classified under tariff item 3809.91.00; specifically as a “softener” of tariff classification number 3809.91.00.10.&&&&