The tariff classification of Bath and Body Gift Set from China

NY H81453 June 26, 2001 CLA-2-33:RR:NC:2:240 H81453 CATEGORY: Classification TARIFF NO.:3304.30.0000; 3304.99.5000; 3307.30.10 000; 3307.30.5000; 3402.20.5000; 6302.99.2000; 7323.99.9060; 9603.29.8090 Ms. JoAnn Benson Polardreams International Ltd. 1948 Hwy. 1 North Fairfield, IA 52556 RE: The tariff classification of Bath and Body Gift Set from China Dear Ms. Benson: In your letter dated April 23, 2001, you requested a tariff classification ruling. A sample of the Bath and Body Gift Set, Item # KB84, was submitted with your inquiry. The gift set contains a collection of products used for bath and body care. The items are packed together in a wire caddy measuring 12 inches high, 8 ½ inches in depth and 13 inches wide. The caddy has a wooden handle for easy carrying. The gift set contains a 34 ½ fluid ounce plastic bottle containing cream bath, a 26.3 ounce glass bottle containing mineral bath salts, a 21.27 fluid ounce plastic bottle containing body lotion, a 24 fluid ounce glass bottle containing shower gel, a wooden, double sided, oval shaped bath brush/body massager valued over $0.40 each, a wooden face brush valued over $.40 each, a sisal back scrubber and a 23.3 ounce container resembling a milk churn tin filled with crystallized foot soak. The milk churn tin, measuring 6½ inches high, is tin plated. The items are sold and marketed as a set, however, the wire caddy is not usual packaging for the products. The Bath and Body Gift Set is not considered a set for Customs purposes. All items will be separately classified. The applicable subheading for the crystallized foot soak will be 3304.30.0000, Harmonized Tariff Schedule of the United (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Manicure or pedicure preparations….. The rate of duty will be free. The applicable subheading for the body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other: Other: Other….. The rate of duty will be free. The applicable subheading for the mineral bath salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the cream bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Other….. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the shower gel will be 3402.20.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401: Preparations put up for retail sale. The rate of duty will be free. The applicable subheading for the sisal back scrubber will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Of other textile materials: Other….. The rate of duty will be 8.7 percent ad valorem. The scrubber falls within textile category designation 899. Based upon international textile trade agreements products of China 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 shipments, the Status Report on current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at you local Customs office. The applicable for the milk churn tin and wire caddy will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles: Of iron or steel: Other: Other….. The rate of duty will be 3.4 percent ad valorem. The bath brush with body massager is a composite good whose essential character is not clearly imparted by either the brush or massager. General Rule of Interpretation (GRI) 3(c), Harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the brush appears last. The applicable subheading for the face brush and the bath brush/body massager will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Other toilet brushes for use on the person: Other: Valued over 40 cents each….. Other….. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem. Perfumery, 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. 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 Stephanie Joseph at 212-637-7066. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division