The tariff classification of "Body Therapy Spa" from China

NY J85026 June 23, 2003 CLA-2-33:RR:NC:2:240 J85026 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.1000; 3307.30.5000; 3401.30.5000; 3401.30.5000; 3406.00.0000; 9603.29.4090 Ms. Graciela DeAlcon Wal*Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410-L32 RE: The tariff classification of “Body Therapy Spa” from China Dear Ms. DeAlcon: In your letter dated May 14, 2003, you requested a tariff classification ruling. A sample was submitted with your inquiry and will be returned as requested. The “Body Therapy Spa”, Vendor Stock# WMU-093, contains primarily bath and body products. The articles are packed together and marketed as a set for retail sale in a clear plastic carrying case with a handle. The case contains bath beads, a bath cube, body lotion, a bar of transparent soap, a stone shaped candle, body wash and a pumice stone/foot brush. The body wash is applied directly to the body for cleansing the skin and does not contain any aromatic or modified aromatic surface-active agents. The Explanatory Notes to 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 different articles which are, prima facie, classifiable in different headings; (b) consist of products or 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 repackaging. The “Body Therapy Spa” is not considered a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Each item will be separately classified 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 the bath cube 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 beads 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 the transparent soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and 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 body wash will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other…. The rate of duty will be free. The applicable subheading for the stone shaped candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Candles, tapers and the like. The rate of duty is free. Candles from China may be subject to anti-dumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by The Bureau of Customs and Border Protection. The applicable subheading for the pumice stone/foot brush, if valued not over 40 cents each, will be 9603.29.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes… Other: Valued over 40 cents each….. Other…. The rate of duty will be 0.2 cents each plus 7 percent ad valorem. 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