The tariff classification of the Bath Set in Wooden Box (Style WMU-072) from China

NY J84641 May 16, 2003 CLA-2-34:RR:NC:SP:236 J84641 CATEGORY: Classification TARIFF NO.: 3307.30.1000; 3406.00.0000; 3924.90.5500; 4420.90.8000 Ms. Graciela DeAlcon Wal * Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410-L32 RE: The tariff classification of the Bath Set in Wooden Box (Style WMU-072) 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 Wooden Box (Style WMU-072) was submitted for review with your inquiry. The Bath Set in Wooden Box consists of a wooden box measuring approximately 7 ½ inches in length, 5 ½ inches in width and 2 ½ inches in depth. The box holds several bath care products: bath sponge, bath crystals, shower gel and candle. The product is package for retail sale. The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are prima facie, classifiable in different headings: (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The Bath Set in Wooden Box is not considered to be a set for tariff classification purpose since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the bath crystals will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The rate of duty will be 3.5 percent ad valorem. The applicable subheading for the bath sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides tableware, kitchenware, 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 wooden box will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem. The bath crystals may be 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. We are unable to issues a classification ruling on the shower gel. The following information is required: A list of all of the ingredients in the product. Percent by weight of each ingredient. How the product will be applied to the skin. 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 Deborah Walsh at (646) 733-3034. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division