The tariff classification of a "Bath Set in Tin Box" from China

NY J84637 June 2, 2003 CLA-2-33:RR:NC:2:240 J84637 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.11.5000; 3924.90.5500; 9019.10.2050 Ms. Graciela DeAlcon Wal*Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410-L32 RE: The tariff classification of a “Bath Set in Tin Box” from China Dear Ms. DeAlcon: In your letter dated May 1, 2003, you requested a tariff classification ruling. A sample of the “Bath Set in Tin Box”, Vendor Stock No. WMU-045, was submitted with your inquiry and is being returned as requested. The item contains a collection of bath and body products. The articles are packed together and marketed as a set for retail sale in a rectangular shaped tin-plated container. The container, measuring 9½ inches long by 6 inches wide by 5¼ inches high, has handles on each side. The set contains body lotion, shower gel, bath crystals, bath pearls, a bar of soap, an eye mask, a body massager and a bath sponge. The body massager, composed of plastic, is a non-mechanical hand massager. It consists of a spherical plastic “wheel” about 1.5 inches in diameter, attached to a handgrip, approximately 4½ inches long. The eye mask is composed of (PVC) plastic filled with propylene glycol. The circular shaped bath sponge is composed of cellulose plastic encased within an extruded plastic mesh with a drawstring closure. Although marketed as a set, it does not meet the qualifications of “goods put up in sets for retail sale” and therefore, each item will be classified separately in its appropriate heading. The applicable subheading for 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 bath crystals 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 bath pearls 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 soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap; organic surface-active products and preparations for use as soap, in the form of bars, cakes, molded pieces or shapes, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other….. The rate of duty will be free. The applicable subheading for the bath sponge and eye mask 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 body massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Massage apparatus, not electrically operated….. The rate of duty will be free. A classification ruling regarding the shower gel and the tin-plated container can not be issued at this time. Please indicate the exact type of metal the container is made of, i.e., unplated steel, tin-plated steel, or other. Also, provide the ingredient listing for the shower gel. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. The submitted sample was not marked with the country of origin. The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food and Drug Cosmetic Act administered by the U.S. Food and Drug Administration. Questions regarding FDA requirements may be addressed to the U.S. Food and Drug Administration, Office of Cosmetics and Colors, 5100 Paint Branch Parkway, College Park, MD 20740-3835, telephone number (202) 418-3412. 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 646-733-3268. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division