The tariff classification of Bath and Body Gift Sets, Item NB 4218, NB 4380 and NB 4381 from China

NY K86390 June 14, 2004 CLA-2-33:RR:NC:2:240 K86390 CATEGORY: Classification TARIFF NO.: 3304.30.0000; 3304.99.5000; 3401.30.5000; 4417.00.8090; 6302.60.0030; 7323.99.9060; 9603.29.8090 Ms. Carol Jones Polardreams International Ltd. 1100 North 4 Street Fairfield, IA 52556 RE: The tariff classification of Bath and Body Gift Sets, Item NB 4218, NB 4380 and NB 4381 from China Dear Ms. Jones: In your letter dated May 21, 2004 you requested a tariff classification ruling on Bath and Body Gift Sets, Item NB 4218, NB 4380 and NB 4381. A picture of the bath and body sets, an ingredient listing and use statement were submitted with your ruling request. The gift sets contain a collection of bath and body products. The items in each set are identical with the exception of color. The articles are packaged together in China and marketed as a set for retail sale in an iron wire basket with a handle. The basket, measuring 10.03 inches high, 5.90 inches wide and 9.84 inches deep, contains body lotion, hand cream, cream bath (skin cleanser), foot soak (salts) with wood scoop, shower gel (skin cleanser), nail brush made of wood valued over 40 cents each and a cotton terry sponge. The cream bath is used to cleanse the skin by applying a small amount to a wet wash cloth or by adding to the bath water. The shower gel is applied directly to the body for cleansing the skin. The skin cleansers contain non-aromatic surfactants. Although packaged together, the items are not designed to meet a particular need nor do they carry out a specific activity. For tariff classification purposes, they are not sets and each item will be classified separately under its appropriate heading. The applicable subheading for the foot soak (salts) will be 3304.30.0000, 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….. The rate of duty will be free. The applicable subheading for the hand cream and 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 shower gel and cream bath 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 wood scoop will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: Other….. Other….. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the terry sponge will be 6302.60.0030, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Toilet linen and kitchen linen, of terry toweling or similar terry fabrics, of cotton….. Other….. The rate of duty will be 9.1 percent ad valorem. The terry sponge falls within textile category designation 369. Based upon international textile trade agreements products of China are not subject to quota or visa requirements. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. The applicable subheading for the iron wire basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles and parts thereof: Of iron or steel: Other: Other, not coated or plated with precious metal: Other: Other….. Other….. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for the nail brush, valued over 40 cents each, will be 9603.29.8090, 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 0.3 cents each plus 3.6 percent ad valorem. Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at U.S. Food and Drug Administration, Office of Cosmetics and Colors 5100 Paint Branch Parkway, College Park, MD 20740-3835 (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