10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Bath Oil Sets from Canada
Issued October 18, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 802319 (October 18, 1994)
Tariff classification
HTS codes: 3307.30.5000
Headings: 3307
GRI rules applied: GRI 3(b)
Product description
Item number 1 consists of a set containing a 3.5 ounce bottle of bath oil with a sprig of clover and blossoms inserted inside the bottle, a bar of glycerine soap, an oval shaped cellulose sponge and a terry wash cloth. The product is a set under GRI 3(b). The essential character of the set is determined by the bath oil. Item number 2 consists of a small glass tray holding a one ounce bottle of bubble bath, a ounce bottle of bath oil and a bar of glycerine soap. The product is a set under GRI 3(b). The essential character of the set is determined by the bath oil. Item number 3 consists of a wire basket stuffed with dried wood excelsior holding two bottles of bath oil. A sprig of clover and blossoms are inserted inside the bottles. The wire basket is considered packing for the bottles.
CBP rationale
a one ounce bottle of bubble bath, a ounce bottle of bath oil and a bar of glycerine soap. The product is a set under GRI 3(b). The essential character of the set is determined by the bath oil. Item number 3 consists of a wire basket stuffed with dried wood excelsior holding two bottles of bath oil. A sprig of clover and blossoms are inserted inside the bottles. The wire basket is considered packing for the bottles. The applicable subheading for the Item 1, Item 2 and Item 3 will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumed bath salts and other bath preparations. The general rate of duty will be 4.9 percent ad valorem.
Full text
NY 802319 October 18, 1994 CLA-2-33:S:N:N7:240 802319 CATEGORY: Classification TARIFF NO.: 3307.30.5000 Mr. William J. LeClair Trans Border Customs Services, Inc. One Trans Border Drive P.O. Box 800 Champlain, NY 12919 RE: The tariff classification of Bath Oil Sets from Canada Dear Mr. LeClair: In your letter dated September 21, !994 you requested a tariff classification ruling on behalf of your client Produites Aromatics C.T Three samples of Bath Oil Sets were submitted with your inquiry. Item number 1 consists of a set containing a 3.5 ounce bottle of bath oil with a sprig of clover and blossoms inserted inside the bottle, a bar of glycerine soap, an oval shaped cellulose sponge and a terry wash cloth. The product is a set under GRI 3(b). The essential character of the set is determined by the bath oil. Item number 2 consists of a small glass tray holding a one ounce bottle of bubble bath, a ounce bottle of bath oil and a bar of glycerine soap. The product is a set under GRI 3(b). The essential character of the set is determined by the bath oil. Item number 3 consists of a wire basket stuffed with dried wood excelsior holding two bottles of bath oil. A sprig of clover and blossoms are inserted inside the bottles. The wire basket is considered packing for the bottles. The applicable subheading for the Item 1, Item 2 and Item 3 will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for perfumed bath salts and other bath preparations. The general rate of duty will be 4.9 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
The tariff classification of Bath Gift Set (Item Number 269239) from China
The tariff classification of Hershey’s ™ Cocoa Bath Collection from China
The tariff classification of “Ooze Baff and Gelli Baff” from Great Britain
The tariff classification of De Sheli Diamond Treasures Skin Glory Products from Israel
The tariff classification and country of origin marking of Karel Hadek® Chamomile Bath Oil For Kids from the Czech Republic
The tariff classification of a bubble bath glitter globe from China
The tariff classification of “Royal Bath Set” from China
The tariff classification of two bath assortments from China
The tariff classification of Seventh Generation Wee Generation Baby Bubble Bath from Canada
The tariff classification of a Plush Bath Gift Set in Ceramic Tub from China.
Follow 802319
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.