The tariff classification and country of origin marking of a mini gift set from China
Issued March 2, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3307.90.0000, 3304.99.5000, 3401.30.5000
Product description
The mini gift set includes rosewater scented bath and shower gel, sachet, and body lotion. The bath and body shower gel can either be poured into warm, running water for bathing or applied directly to the body for cleansing the skin. The gel does not contain any aromatic or modified aromatic surface-active agents. The sachet consists of a cotton fabric pouch filled with scented pellets emitting a pleasant scent. The sachet can be used to fragrance clothing stored in a dresser or closet or scenting a room. The body lotion is a moisturizing skin care preparation. The bath and body shower gel and body lotion are of U.S. origin. The sachet is made in China. The items will be packaged in a printed gift box of Chinese origin, and sold for retail sale as a mini gift set. For Customs purposes, the item is not a set and each article will be separately classified in its appropriate heading.
CBP rationale
The applicable subheading for the body lotion will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTSUS), 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 applicable subheading for the sachet will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The applicable subheading for the bath and shower gel will be 3401.30.5000, HTSUS, 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; 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; paper; wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 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.
Full text
N205384 March 2, 2012 CLA-2-33:OT:RR:NC:N2:240 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3307.90.0000; 3401.30.5000 Mr. Vinny Buffa Hecny Brokerage Services, Inc. 1000 Route 90 North, Suite 304 Woodbridge, New Jersey 07095 RE: The tariff classification and country of origin marking of a mini gift set from China Dear Mr. Buffa: In your letter dated February 2, 2012, you requested a tariff classification ruling and country of origin marking of a mini gift set on behalf of your client Crabtree & Evelyn. A sample of the item was submitted with your letter for review and is being returned as requested. The mini gift set includes rosewater scented bath and shower gel, sachet, and body lotion. The bath and body shower gel can either be poured into warm, running water for bathing or applied directly to the body for cleansing the skin. The gel does not contain any aromatic or modified aromatic surface-active agents. The sachet consists of a cotton fabric pouch filled with scented pellets emitting a pleasant scent. The sachet can be used to fragrance clothing stored in a dresser or closet or scenting a room. The body lotion is a moisturizing skin care preparation. The bath and body shower gel and body lotion are of U.S. origin. The sachet is made in China. The items will be packaged in a printed gift box of Chinese origin, and sold for retail sale as a mini gift set. For Customs purposes, the item is not a set and each article 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 (HTSUS), 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 sachet will be 3307.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, depilatories and other perfumery, cosmetic or toilet preparations, not elsewhere specified or included; prepared room deodorizers, whether or not perfumed or having disinfectant properties: Other. The rate of duty will be 5.4 percent ad valorem. The applicable subheading for the bath and shower gel will be 3401.30.5000, HTSUS, 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; 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; paper; wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Perfumery, cosmetic, and toiletry products are subject to the requirements of the Food, Drug and Cosmetic Act, and the Fair Packaging and Labeling Act (FPLA), which are 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 (301) 436-1130, or by visiting their website at: www.fda.gov. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Section 134.41(b), Customs Regulations (19 CFR 134.41(b)), mandates that the ultimate purchaser in the U.S. must be able to find the marking easily and read it without strain. Section 134.1(d), defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If an imported article is to be sold at retail in its imported form, the purchaser at retail is the ultimate purchaser. In this case, the ultimate purchaser of the mini gift set is the consumer who purchases the product at retail. Applying the Marking Rules set forth in section 304 of the Tariff Act of 1930, as amended, and section 134 of the Customs Regulations, we find that the prototype sample submitted with your ruling request was not properly marked with the country of origin. The words "Made in China" cannot be found and read without strain. The font and font size are not clear enough to read the country of origin marking. The product must be legibly, conspicuously, and permanently marked to indicate the appropriate country of origin in a font size comparable to the language listed on the retail box. Whether an article may be marked with the phrase "Made in the USA" or similar words denoting U.S. origin is an issue under the authority of the Federal Trade Commission (FTC). In regard to the acceptability of your proposed markings on the printed gift box for the toiletry items, we suggest that you contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, NW, Washington, D.C. 20508, as to whether the proposed markings satisfy their requirements. In your ruling request, you submitted a sample of a room diffuser with reeds. You will receive a response under N203857. 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 (646) 733-3268. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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