The tariff classification of a Radio Shower Gift Set from China.

NY I82799 June 4, 2002 CLA-2-85:RR:NC:1:108 I82799 CATEGORY: Classification TARIFF NO.: 8527.19.5035, 3401.11.5000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Radio Shower Gift Set from China. Dear Ms. Aldinger: In your letter dated May 9, 2002 you requested a tariff classification ruling. The item in question is denoted as a Radio Shower Gift Set (sample enclosed). It is composed of an AM/FM battery operated radio, without any sound recording or reproducing device or a clock, that can be played in the shower and soap on a rope designed to resemble a baseball. The items were submitted as individual elements without any representation of the retail packaging. Explanatory Note X to GRI 3b provides for the purpose of this rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: A. Consist of at least two different articles which are, prima facie, classifiable in different headings. B. Consist of products put up together to meet a specific activity; and C. Are put up in a manner suitable to users without repackaging (e.g. in boxes or cases or on boards). Upon review of the “Radio Shower Gift Set” it is evident that it is composed of at least two different articles, which are prima facie, classifiable in different headings and therefore meets the specifics of criteria A. However it is the opinion of this office that the two distinct and unrelated articles are not designed to meet a specific activity. Each item can be fully utilized independent of the other. Also it is to be noted that no evidence of any retail packaging has been furnished to support the claim of “goods put up in sets for retail sale”. The compilation of these items does not meet the specifics of criterion B and C. Therefore each item will be separately classified. The applicable subheading for the AM/FM battery operated shower radio will be 8527.19.5035, Harmonized Tariff Schedule of the United States (HTS), which provides for Reception apparatus for radiotelephony, radiotelegraphy and radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock: radiobroadcast receivers capable of operating without an external source of power, including apparatus capable of receiving also radiotelephony or radiotelegraphy: Other: Other … FM only or AM/FM only. The rate of duty will be 3 percent ad valorem. The applicable subheading for the soap on a rope will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap … For toilet use … 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division