The tariff classification of health and beauty gift sets from China

N256328 September 8, 2014 CLA-2-33:OT:RR:NC:N4:414 Category: Classification Tariff NO.: 3304.99.5000; 3307.30.1000 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of health and beauty gift sets from China Dear Mr. Pearce: In your letter dated August 12, 2014 you requested a tariff classification ruling on health and beauty gift sets to be sold during the 2014 Christmas Holiday season. Production samples were provided and are being returned as requested. Item 974515, the aloe scented gift set, contains one 120 milliliter (ml) bottle of body lotion, one 160ml tube of body scrub, one 120 gram (g) container of bath salts, one 120ml bottle of foam (bubble) bath, one 120ml bottle of shower gel and one bar of soap. We note that the body scrub is used to exfoliate the skin, and does not contain aromatic or modified surface active agents. The gift set also contains a nylon mesh bath pouf, a nylon mesh plastic bath sponge and a plastic shower cap. All of these items are packaged in a carrying tote comprised of terylene textile with xanthorroea wooden handles. A ribbon comprised of terylene textile is used to tie the wooden handles together. The set will be wrapped in clear shrink film. Item 974523, the vanilla scented gift set, contains one 178ml bottle of body lotion, one 178ml tube of body scrub, one 190ml bottle of shimmer body mist fragrance, one 250g box of bath soak, one 95g jar of bath salts, one 317g jar of bath caviar, one 120ml bottle of shower gel and one bar of soap. The body scrub is used to exfoliate the skin, and does not contain aromatic or modified surface active agents. The gift set also contains a microfiber hair towel, which is shaped like a hood, and a sisal sponge. All of the items are packaged in a wicker basket with a textile lining. Three ribbons comprised of terylene textile are used to wrap the soap, wrap the sponge and to wrap the exterior of the basket. The set will be wrapped in clear shrink film. The aloe scented gift set and the vanilla scented gift set are considered to be sets under General Rule of Interpretation 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS). The items in consideration for determining the essential character of the sets are the health and beauty products. The essential character of these sets is determined based on the cost of the health and beauty products contained in the sets, on the bulk (the weight in grams or in fluid ounces) of the health and beauty products contained in the sets and the quantity of the health and beauty products in each set which are classified in the same subheading. We have determined that the essential character of item 974515, the aloe scented gift set, is imparted by the preparations for the care of the skin, which are classified under heading 3304, HTSUS. We have determined that the essential character of item 974523, the vanilla scented gift set, is imparted by the bath salts, which are classified under heading 3307, HTSUS. The applicable subheading for item 974515, the aloe scented gift set, 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 item 974523, the vanilla scented gift set, will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 (FDA). 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 as www.fda.gov. 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/. 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 Barbara Kiefer at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division