The tariff classification of a plastic canister and textile ribbon from Taiwan and bath salts from Canada.
Issued February 16, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 5806.32.1090, 3924.90.5500, 3307.30.1000
Product description
You have submitted three samples. Your letter of inquiry states that these item will be imported separately. They will be assembled in the United States and sold as one unit. The first sample is identified as a clear acrylic canister with a frosted color lid. The plastic canister measures 4 inches in diameter and 12-1/2 inches high. The frosted lid is made with a snap closure fixture. The second sample is identified as fizzy balls (bath salts). These scented balls are made of different colors. They will be imported in four sections, packaged in boxes. The four sections will be assembled into a ball after importation. The balls measure 3-1/4 inches in diameter. Cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. The third sample is polyester ribbon that measures 1 inch wide by 36 inches long. The ribbon will be imported on rolls in various colors. It will be cut and wrapped around the plastic canister during assembly.
CBP rationale
The applicable subheading for the plastic canister with lid will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the fizzy balls(bath salts) will be 3307.30.1000, HTS, which provides for perfumed bath salts and other bath preparations: bath salts, whether or not perfumed. The applicable subheading for the rolls of polyester ribbon will be 5806.32.1090, HTS, which provides for narrow woven fabrics, other than goods of heading 5807; other woven fabrics: of man-made fibers: other.
Full text
NY D87328 February 16, 1999 CLA-2-39:RR:NC:SP:222 D87328 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 3307.30.1000; 5806.32.1090 Ms. Helen Newell Polardreams International Ltd. 1948 Highway 1 North Fairfield, IA 52556-9020 RE: The tariff classification of a plastic canister and textile ribbon from Taiwan and bath salts from Canada. Dear Ms. Newell: In your letter dated January 25, 1999, you requested a tariff classification ruling. You have submitted three samples. Your letter of inquiry states that these item will be imported separately. They will be assembled in the United States and sold as one unit. The first sample is identified as a clear acrylic canister with a frosted color lid. The plastic canister measures 4 inches in diameter and 12-1/2 inches high. The frosted lid is made with a snap closure fixture. The second sample is identified as fizzy balls (bath salts). These scented balls are made of different colors. They will be imported in four sections, packaged in boxes. The four sections will be assembled into a ball after importation. The balls measure 3-1/4 inches in diameter. Cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug, and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-6553. The third sample is polyester ribbon that measures 1 inch wide by 36 inches long. The ribbon will be imported on rolls in various colors. It will be cut and wrapped around the plastic canister during assembly. The applicable subheading for the plastic canister with lid will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the fizzy balls(bath salts) will be 3307.30.1000, HTS, which provides for perfumed bath salts and other bath preparations: bath salts, whether or not perfumed. The general rate of duty will be 5.8 percent ad valorem. The applicable subheading for the rolls of polyester ribbon will be 5806.32.1090, HTS, which provides for narrow woven fabrics, other than goods of heading 5807; other woven fabrics: of man-made fibers: other. The rate of duty will be 7.5 percent ad valorem. The polyester ribbon falls within textile category designation 229. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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