The tariff classification of a "Sensual Spa Kit" from China

NY L80545 November 19, 2004 CLA-2-33:RR:NC:2:240 L80545 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.5000; 3401.11.5000; 3401.30.5000; 3406.00.0000; 3924.90.5500; 4909.00.4040; 9019.10.2050 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Sensual Spa Kit” from China Dear Ms. Aldinger: In your letter dated October 21, 2004 you requested a tariff classification ruling. A sample of the Sensual Spa Kit, Item No. 937903, was submitted with your inquiry and will not be returned. The kit contains a collection of bath, body and perfumery products. The articles are packed together and marketed as a set for retail sale in a bag. The kit contains body lotion, scented soap petals, shower gel, bath oil, bubble bath, a body massager, four scented tealight candles, a body sponge and an invitation card. The massager, composed of plastic, is a non-mechanical body massager. The body sponge is a foamed polyurethane sponge on a rope. The shower gel can be used in the bath or applied directly to the body as a washing preparation. The shower gel is a skin cleanser and does not contain any aromatic or modified aromatic surface-active agents. The Explanatory Notes of the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity and 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) consists of at least 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. For tariff classification purposes, the Sensual Spa Kit is not a set 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 the 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 oil and bubble bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations…. The rate of duty will be 4.9 percent ad valorem. The applicable subheading for the scented soap petals 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: Soap and organic surface-active products and preparations, in 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 shower gel 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 scented tealight candles 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 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. Perfumery, cosmetic and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, which is 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. The applicable subheading for the body sponge 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 printed invitation will be 4909.00.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other: Other….. The rate of duty will be free. 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. 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