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878783 87 Ruling Active

Tariff classification of a basket containing bath preparations from England

Issued October 23, 1992 by U.S. Customs and Border Protection.

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87 878783 (October 23, 1992)

Tariff classification

HTS codes: 3401.11.5000, 3307.30.5000, 4602.10.1900

Headings: 4602, 3401, 3307

Product description

It consists of a six inch high plaited basket in the shape of a treasure chest. The basket is made primarily of fern. Packed in the basket are a small bottle of peach creme bath, a small box of foaming bath powder and three shaped bars of soap. The basket and the bath articles are classifiable separately.

CBP rationale

The applicable subheading for the fern basket will be 4602.10.1900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of other vegetable materials. The applicable subheading for the three bars of soap will be 3401.11.5000, HTSUSA, which provides for soap and organic surface- active products and preparations, in the form of bars, cakes, molded pieces or shapes. The applicable subheading for the creme bath and foaming bath powder will be 3307.30.5000, HTSUSA, which provides for other bath preparations.

Full text

NY 878783 October 23, 1992 CLA-2-46:S:N:N1:230 878783 CATEGORY: Classification TARIFF NO.: 4602.10.1900; 3401.11.5000; 3307.30.5000 Ms. Judy A. Meszaros Kmart Corporation International Headquarters 3100 West Big Beaver Road Troy, MI 48084-3163 RE: Tariff classification of a basket containing bath preparations from England Dear Ms. Meszaros: In your letter dated Sepptember 24, 1992, you requested a tariff classification ruling. The ruling was requested on your style number 38-51-65, Treasure Chest Bath Preparations. A sample of the cellophane wrapped gift basket assortment of bath articles was submitted. It consists of a six inch high plaited basket in the shape of a treasure chest. The basket is made primarily of fern. Packed in the basket are a small bottle of peach creme bath, a small box of foaming bath powder and three shaped bars of soap. The basket and the bath articles are classifiable separately. The applicable subheading for the fern basket will be 4602.10.1900, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of other vegetable materials. The rate of duty will be 4.5 percent ad valorem. The duty for wicker products provided for in subheading 4602.10.1900, HTSUSA, is temporarily suspended under subheading 9902.46.02, HTSUSA, effective for products entered on or before December 31, 1992. The applicable subheading for the three bars of soap will be 3401.11.5000, HTSUSA, which provides for soap and organic surface- active products and preparations, in the form of bars, cakes, molded pieces or shapes. The rate of duty will be 1.1 cents per kilogram plus 3.6 percent ad valorem. The applicable subheading for the creme bath and foaming bath powder will be 3307.30.5000, HTSUSA, which provides for other bath preparations. The 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 

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