United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY 847299 - NY 847926 > NY 847299

Previous Ruling Next Ruling
NY 847299





CLA-2-33:S:N:N1:240 847299

CATEGORY: CLASSIFICATION

TARIFF NOS.: 3304.91.0050; 3307.30.1000; 3307.90.0000; 3307.30.5000; 9801.00.1035; 3406.00.0000; 4602.10.5000

Mr. Al Sherman
Jack R. Huls and Co.
61-12th Street - P.O. Box 1599
Blaine, Washington 98230

RE: The tariff classification of the "Christmas Bath Basket" from Canada.

Dear Mr. Sherman:

In your letter dated November 8, 1989, on behalf of your client, Buds for You Enterprises, you requested a tariff classification ruling.

The prospective import, the "Christmas Bath Basket", consists of the following items:

1. A 12" Round Wicker Basket
2. 2 Beeswax Candles
3. Oatmeal Soap in lace
4. 10 Bath Pearls (Bath Oil Beads)
5. 1 Drawer Potpourri (Sachet) in lace
6. 1 Wildflower Hand and Body Lotion
7. 1 Wildflower Moisture Bath
8. 1 Wildflower Body Freshener
9. 1 Loofa Sponge
10. 1 Applescent Melting Potpourri
11. 1 Rainforest Mineral Bath
12. 1 Summer Morning Mineral Bath

All of the above items except for the loofa and the soap are of Canadian origin. The loofa is made in China and the soap is of United States origin.

The applicable subheading for the hand and body lotion and the body freshener (items 6 and 8) will be 3304.91.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other beauty or make-up preparations for the care of the skin. The rate of duty will be 4.9 percent ad valorem. (4.4 percent Canada 1989) (3.8 percent Canada 1990) The applicable subheading for the mineral baths (items 11 and 12) will be HTS 3307.30.1000, which provides for bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem. (5.2 percent Canada 1989) (4.6 percent Canada 1990)

The applicable subheading for the potpourri sachets (items 10 and 5) will be HTS 3307.90.0000, which provides for other perfumery, cosmetic or toilet preparations, not elsewhere specified or included. The rate of duty will be 5.4 percent ad valorem. (4.8 percent Canada 1989) (4.3 percent Canada 1990)

The applicable subheading for the bath oil beads and the bath moisturizer (items 4 and 7) will be 3307.30.5000, which provides for other bath preparations. The rate of duty will be 4.9 percent ad valorem. (4.4 percent Canada 1989) (3.9 percent Canada 1990)

The applicable subheading for the soap (item 3) will be 9801.00.1035, which provides for other products of the United States when returned after having been exported, without having been advanced in value. The rate of duty will be free.

The applicable subheading for the candles (item 2) will be 3406.00.0000, which provides for candles, tapers and the like. The rate of duty will be 5.8 percent ad valorem. (4.6 percent Canada 1989) (3.4 percent Canada 1990)

The applicable subheading for the loofah sponge (item 9) will be 4602.10.5000, which provides for articles of loofah. The rate of duty will be 2.3 percent ad valorem.

Your inquiry does not provide enough information for us to give a tariff classification ruling on the wicker basket. Your request for a classification should include the composition of the wicker (type of material used).

Each item should be marked clearly, legibly and indelibly with the proper country of origin.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: