The tariff classification of a bath kit from China.
Issued January 22, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3924.90.5500, 9603.29.8010, 9603.29.4010, 9503.41.0000, 6302.99.2000, 4202.92.4500, 9019.10.2000
Product description
The submitted sample is a bath kit that is identified as Model number P-2207. The bath kit consists of one wooden bath massager, one sisal/terry hand cloth, one wooden hair brush, one plastic mesh back scrubber with braided cords attached to both ends, one plastic mesh scrubber and one sisal/terry fish shaped scrubber. All items are packaged together in a zippered plastic bag with plastic handles. Although these items are color coordinated and packaged together for retail sale as a set, for tariff purposes the bath kit is not considered to be a set. Therefore, each item will be classified separately. The samples are returned as you requested.
CBP rationale
The applicable subheading for the plastic mesh back scrubber and the plastic mesh scrubber will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic zippered bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The applicable subheading for the terry/sisal bath mitt (hand cloth) will be 6302.99.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of other textile materials: other. The applicable subheading for the terry/sisal fish-shaped scrubber will be 9503.41.0000, HTS, which provides for stuffed toys and parts and accessories thereof. The applicable subheading for the wooden hairbrush if its value does not exceed 40 cents each will be 9603.29.4010, HTS, which provides for hairbrushes, valued not over 40 cents each. The applicable subheading for the wooden hairbrush if valued over 40 cents each will be 9603.29.8010, HTS. The duty rate will be 0.3 cent each plus 3.6 percent ad valorem. The applicable subheading for the wooden bath massager will be 9019.10.2050, HTS, which provides for Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Other: Other.
Full text
NY H86715 January 22, 2002 CLA-2-39:RR:NC:SP:222 H86715 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 4202.92.4500; 6302.99.2000; 9503.41.0000; 9603.29.4010; 9603.29.8010; 9019.10.2000 Mr. Mathews C. Herring Allegheny Brokerage Company, Inc. 5389 C.V. Jackson Road, Suite 1 New River Valley Airport 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 your client Fei Da Trading Company, Inc., you requested a tariff classification ruling. The submitted sample is a bath kit that is identified as Model number P-2207. The bath kit consists of one wooden bath massager, one sisal/terry hand cloth, one wooden hair brush, one plastic mesh back scrubber with braided cords attached to both ends, one plastic mesh scrubber and one sisal/terry fish shaped scrubber. All items are packaged together in a zippered plastic bag with plastic handles. Although these items are color coordinated and packaged together for retail sale as a set, for tariff purposes the bath kit is not considered to be a set. Therefore, each item will be classified separately. The samples are returned as you requested. The applicable subheading for the plastic mesh back scrubber and the plastic mesh scrubber will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: Other: other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the plastic zippered bag will be 4202.92.4500, HTS, which provides for travel, sports and similar bags, with outer surface of sheeting of plastic, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for the terry/sisal bath mitt (hand cloth) will be 6302.99.2000, HTS, which provides for bed linen, table linen, toilet linen and kitchen linen: other: of other textile materials: other. The duty rate will be 8.6 percent ad valorem. The applicable subheading for the terry/sisal fish-shaped scrubber will be 9503.41.0000, HTS, which provides for stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the wooden hairbrush if its value does not exceed 40 cents each will be 9603.29.4010, HTS, which provides for hairbrushes, valued not over 40 cents each. The duty rate will be 0.2 cent each plus 7 percent ad valorem. The applicable subheading for the wooden hairbrush if valued over 40 cents each will be 9603.29.8010, HTS. The duty rate will be 0.3 cent each plus 3.6 percent ad valorem. The applicable subheading for the wooden bath massager will be 9019.10.2050, HTS, which provides for Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Other: Other. 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 Alice Masterson at 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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