The tariff classification of four “Soap/ Lotion/ Caddy Sets” from China

N309269 February 10, 2020 CLA-2-34:OT:RR:NC:N1:136 CATEGORY: Classification TARIFF NO.: 3304.99.5000; 3401.30.5000; 7324.90.0000; 9903.88.03 Ms. Ute Elke Kilian Cost Plus Management 1201 Marina Village Parkway Alameda, CA 94501 RE: The tariff classification of four “Soap/ Lotion/ Caddy Sets” from China Dear Ms. Kilian: In your ruling request dated January 27, 2020, you requested a tariff classification ruling on four “Soap/ Lotion/ Caddy Sets.” Your submission identifies the subject products as follows: Product 1. Item #559976, A&G CADDY SP/LTN LAVENDER + CHAMOMILE Product 2. Item #559977, A&G CADDY SP/LTN GRAPEFRUIT + TANGERINE Product 3. Item #559978, A&G CADDY SP/LTN VERBENA + LEMON Product 4. Item #559979, A&G CADDY SP/LTN MARINE + SEA SALT Each of the above products is packaged as a retail set and includes a pump dispensing container filled with 10.4 fluid ounces of hand lotion, a pump dispensing container filled with 10.4 fluid ounces of hand wash, and a black metal caddy designed to hold both containers. The hand lotion, hand wash, and caddy are imported together and suitably packaged for retail sale; however, we have determined that the “Soap/ Lotion/ Caddy Sets” are not sets for tariff classification purposes; therefore, each item will be classified separately in its appropriate heading. The applicable subheading for the hand 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 general rate of duty will be free. You have suggested classifying the hand wash in 3401.11.5000, HTSUS; however, we have found that to be incorrect, because liquid soap is provided for elsewhere.  The applicable subheading for the liquid hand soap 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 general rate of duty will be free. The applicable subheading for the caddy, if made of base metal, will be 7324.90.0000, HTSUS, which provides for sanitary ware and parts thereof, of iron or steel, other, including parts. The general rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 3304.99.5000, 3401.30.5000, and 7324.90.0000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheadings 3304.99.5000, 3401.30.5000, and 7324.90.0000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.   This merchandise may be subject to the Federal Food, Drug, and Cosmetic Act, the Fair Packaging and Labeling Act (FPLA), and/or The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which are administered by the U.S. Food and Drug Administration (FDA). Information on the Federal Food, Drug, and Cosmetic Act, as well as The Bioterrorism Act, can be obtained by calling the FDA at 1-888-463-6332, or by visiting their website at 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 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 Nuccio Fera at [email protected]. If you have any questions regarding subheading 3304.99.5000, HTSUS, contact National Import Specialist Paul Hodgkiss at [email protected]. If you have any questions regarding subheading 7324.90.0000, HTSUS, contact National Import Specialist Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division