The tariff classification of a “7 pc. Squeezable Bottle Kit” from China.

N302458 February 19, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI, 02895 RE: The tariff classification of a “7 pc. Squeezable Bottle Kit” from China. Dear Mr. Kenny: In your letter dated December 26, 2018, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. You submitted a sample identified as “7 pc. Squeezable Bottle Kit,” CVS # 362477, which consists of six, 2 oz. plastic bottles along with a single sheet of lithographically printed plastic labels bearing words such as “shampoo,” “conditioner” and “lotion.” The labels would be applied to the bottles to indicate the contents of the bottle to the user. Three bottles feature caps with folding dispensers and three bottles have simple plastic caps. The bottles and labels are packed for retail sale in a resealable plastic bag. The plastic bag packaging features content information, printed graphics and includes a perforation at the top of the bag used to hang the bag on a retail wall display peg. Your sample will be returned as requested. You suggest that these items are correctly classified in subheading 9605, which provides for travel sets for personal toilet. However, we do not agree that these items are correctly classified in the subheading that you have suggested. The plastic bag packaging for the “7 pc. Squeezable Bottle Kit,” is not considered to be of a type that would be reusable as would a case of 9605. You alternatively suggest that these items are correctly classified under subheading 3924.90.5650 as household toilet articles of plastic and we agree. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity 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) consist of at least two 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. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The six plastic bottles and the lithographically printed labels are a set for tariff classification purposes, with the essential character imparted by the plastic bottles. The applicable subheading for the “7 pc. Squeezable Bottle Kit,” CVS # 362477, will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastic: other: other…other.” The rate of duty will be 3.4 percent ad valorem. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division