The tariff classification of a bath kit from China.
Issued January 24, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889, 9615.19.4000, 9615.19.2000, 9503.41.0000, 9603.29.8090, 6805.20.0000, 9603.29.4090
Product description
The submitted sample is a Bath Kit, Model No. P-2272. The article consists of a wooden/textile beach chair-shaped holder containing one wooden scrub brush, one wooden comb, one wooden nail/skin brush consisting of a base of paper that is coated with an abrasive grain which is glued onto both sides of a wooden foot-shaped handle, and one star-shaped terry cloth. The Bath Kit is not considered a set. The components do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading. Your sample is being returned as requested.
CBP rationale
The applicable subheading for the wooden/textile beach chair-shaped holder will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: other, other. The applicable subheading for the wooden scrub brush, if valued not over 40 cents each, will be 9603.29.4090, HTS, which provides for other toilet brushes for use on the person, not valued over 40 cents each. The applicable subheading for the wooden scrub brush, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for other toilet brushes for use on the person, valued over 40 cents each. The applicable subheading for the wooden comb, if valued not over $4.50 per gross, will be 9615.19.2000, HTS, which provides for combs, hair-slides and the like: other: combs: valued not over $4. The applicable subheading for the comb, if valued over $4.50 per gross, will be 9615.19.4000, HTS, which provides for combs, hair-slides and the like: other: combs: valued over $4. The applicable subheading for the wooden nail/skin brush will be 6805.20.0000, HTS, which provides for natural or artificial powder or grain…on a base of paper or paperboard only. The applicable subheading for the star-shaped terry cloth will be 9503.41.0000, HTS, which provides for stuffed toys and parts and accessories thereof.
Full text
NY H86713 January 24, 2002 CLA-2-96:RR:NC:SP:233 H86713 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 9603.29.4090; 9603.29.8090; 9615.19.2000; 9615.19.4000; 6805.20.0000; 9503.41.0000 Mr. Mathews C. Herring Allegheny Brokerage Company, Inc. 5389 CV Jackson Road, Suite 1 Dublin, VA 24084 RE: The tariff classification of a bath kit from China. Dear Mr. Herring: In your letter dated January 6, 2002, on behalf of Fei Da Trading Company Inc., you requested a tariff classification ruling. The submitted sample is a Bath Kit, Model No. P-2272. The article consists of a wooden/textile beach chair-shaped holder containing one wooden scrub brush, one wooden comb, one wooden nail/skin brush consisting of a base of paper that is coated with an abrasive grain which is glued onto both sides of a wooden foot-shaped handle, and one star-shaped terry cloth. The Bath Kit is not considered a set. The components do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading. Your sample is being returned as requested. The applicable subheading for the wooden/textile beach chair-shaped holder will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles, including dress patterns: other: other: other, other. The rate of duty will be 7% ad valorem. The applicable subheading for the wooden scrub brush, if valued not over 40 cents each, will be 9603.29.4090, HTS, which provides for other toilet brushes for use on the person, not valued over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem. The applicable subheading for the wooden scrub brush, if valued over 40 cents each, will be 9603.29.8090, HTS, which provides for other toilet brushes for use on the person, valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% ad valorem. The applicable subheading for the wooden comb, if valued not over $4.50 per gross, will be 9615.19.2000, HTS, which provides for combs, hair-slides and the like: other: combs: valued not over $4.50 per gross. The rate of duty will be 9.7 cents /gross plus 1.3% ad valorem. The applicable subheading for the comb, if valued over $4.50 per gross, will be 9615.19.4000, HTS, which provides for combs, hair-slides and the like: other: combs: valued over $4.50 per gross. The rate of duty will be 28.8 cents/gross plus 4.6% ad valorem. The applicable subheading for the wooden nail/skin brush will be 6805.20.0000, HTS, which provides for natural or artificial powder or grain…on a base of paper or paperboard only. The rate of duty will be free. The applicable subheading for the star-shaped terry cloth will be 9503.41.0000, HTS, which provides for stuffed toys and parts and accessories thereof. The rate of duty will be free. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of pet grooming tools from China
The tariff classification of a silicone body scrubber from China.
The tariff classification of a silicone facial brush from China.
The tariff classification of a horse comb from China.
The tariff classification of cotton swabs, cotton pads, and an emery board from China.
The tariff classification of a pet comb from China.
The tariff classification of a body brush from China.
The tariff classification of a jewelry case and accessories from China
Revocation of NY N087915, NY N018628, NY M80150, NY J83474, NY H87607, NY G86716, NY H82730, NY G88263, NY G84567, NY C89303, NY A87718, NY 886254, and NY 869451; tariff classification of textile backseat automobile organizers
Revocation of NY N293709, NY N295394 and NY N298740; Classification of textile hanging shelves
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →