The tariff classification of a "Spa Gift Set" from China

NY L86884 September 2, 2005 CLA-2-33:RR:NC:2:240 L86884 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.30.1000; 3401.11.5000; 3401.30.5000; 4417.00.8090; 4602.10.1200; 6302.99.2000 Ms. Rita M. Powell FTD, Inc. 3113 Woodcreek Drive Downers Grove, IL 60515 RE: The tariff classification of a "Spa Gift Set" from China Dear Ms. Powell: In your letter dated August 3, 2005 you requested a tariff classification ruling. A sample of the “Spa Gift Set,” Article catalog # 0580, was submitted with your inquiry. The item in question consists of a collection of lavender scented bath, body and personal items packed in a basket. The basket, made of willow, contains a 9.2 fl. oz. bottle of shower gel, a 9.2 fl. oz. bottle of body lotion, a 9.2 oz. bag of bath crystals with a wood scoop attached, a 4.4 fl. oz. jar of body scrub and two 3.5 oz. bars of soap. Also included is a ramie buffing towel. The body scrub and body lotion are skin care products. The bath crystals, composed of sodium chloride, lavender fragrance, water, glycerin, FD&C Blue no. 1, FD&C Yellow no. 5, FD&C Red no. 4 and FD&C Red no. 33, are bath salts. The shower gel is a skin cleanser applied directly to the body for cleansing the skin and does not contain any aromatic or modified aromatic surface-active agents. The buffing towel, made of knit pile fabric, is used to exfoliate the skin during bathing. For tariff classification purposes, Article catalog # 0580 is not classified as a set because the basket is a separate article not related to the function of the other articles. Each item will be classified separately in its appropriate heading. The sample will not be returned. The applicable subheading for body lotion and body scrub 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 crystals 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 bar soap 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 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. 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 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 willow basket will be 4602.10.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for Basketwork, wickerwork and other articles, made from plaiting materials; Other baskets and bags, whether or not lined: Of willow….. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the buffing towel will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of other textile materials: Other…… The rate of duty will be 8.4 percent ad valorem. The buffing towel falls within textile category designation 899. Based upon international textile trade agreements, products of China are not subject to quota and the requirement of a visa. HTS 6302.99.2000 falls within textile category designation 899. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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