L81153 L8 Ruling Active

The tariff classification of Bath & Body Set (91046) from China

Issued December 20, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3307.30.5000, 4202.22.8050, 3304.99.5000

Headings: 4202, 3307, 3304

Product description

The set consists of a carrying case containing bath preparations. The carrying case is made of man-made textile materials with a gingham and lace trim. Bottles of Indulgent Bath Bubbles, Silkening Body Lotion and Fragrant Body Splash are packaged in the bag. All items will be separately classified

CBP rationale

The applicable subheading for the body lotion and body splash 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: Other: Other: Other. The applicable subheading for the indulgent bath bubbles 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 applicable subheading for the carrying bag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers.

Full text

NY L81153 December 20, 2004 CLA-2-33:RR:NC:2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.5000; 4202.22.8050 Ms. Irene Kwok CGROUP US Inc. C/o Mr. Zakir Ally 12 West 57 Street 5th Floor New York, NY 10019 RE: The tariff classification of Bath & Body Set (91046) from China Dear Ms. Kwok: In your letter dated you requested a tariff classification ruling. A sample of the Bath & Body Set (91046) was submitted with your inquiry. The set consists of a carrying case containing bath preparations. The carrying case is made of man-made textile materials with a gingham and lace trim. Bottles of Indulgent Bath Bubbles, Silkening Body Lotion and Fragrant Body Splash are packaged in the bag. All items will be separately classified The applicable subheading for the body lotion and body splash 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: Other: Other: Other. The rate of duty will be free and will remain the same in 2005. The applicable subheading for the indulgent bath bubbles 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 and will remain the same in 2005. The applicable subheading for the carrying bag will be 4202.22.8050, Harmonized Tariff Schedule of the United States (HTS), which provides for handbags, whether or not with shoulder strap, including those without handle, with outer surface of textile materials, other, other, of man-made fibers. The rate of duty will be 17.6 percent ad valorem and will remain the same in 2005. 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, telephone (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

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