Tariff classification of a gift basket of soaps from England
Issued October 23, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3401.11.5000, 4602.10.1100
Product description
It consists of an oval bamboo basket containing five bars of soap, each one having a different fragrance. The basket and soap are decoratively packed and sold together. For tariff classification purposes, the basket and soap are not classifiable as a set. The basket is considered a separate article not related to the function of the soap.
CBP rationale
The applicable subheading for the bamboo basket will be 4602.10.1100, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of bamboo. The applicable subheading for the 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.
Full text
NY 878785 October 23, 1992 CLA-2-46:S:N:N1:230 878785 CATEGORY: Classification TARIFF NO.: 4602.10.1100; 3401.11.5000 Ms. Judy A. Meszaros Kmart Corporation International Headquarters 3100 West Big Beaver Road Troy, MI 48084-3163 RE: Tariff classification of a gift basket of soaps from England Dear Ms. Meszaros: In your letter dated September 24, 1992, you requested a tariff classification ruling. The ruling was requested on a gift basket of assorted glycerine soaps. A sample of your item number 38-27-51 was submitted. It consists of an oval bamboo basket containing five bars of soap, each one having a different fragrance. The basket and soap are decoratively packed and sold together. For tariff classification purposes, the basket and soap are not classifiable as a set. The basket is considered a separate article not related to the function of the soap. The applicable subheading for the bamboo basket will be 4602.10.1100, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other baskets and bags, whether or not lined, of bamboo. The rate of duty will be 10 percent ad valorem. The duty for wicker products provided for in subheading 4602.10.1100, 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 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. 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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