NY NY1030 - The tariff classification of Aroma-Therapy Bath & Body Care Gift Basket GB78/SAM'S Item number 348083 from China, Canada and New Zealand - United States International Trade Commision Rulings

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NY C88748

June 18, 1998

CLA-2-33:RR:NC:2:240 C88748

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.5000; 3401.11.5000; 3924.90.5500; 4602.10.8000; 6302.99.2000; 7323.99.9060; 9019.10.2050; 9603.29.8010; 9603.29.8090

Ms. Helen Newell

Polardreams International Ltd

302 W. Burlington

Fairfield, IA 52556

RE: The tariff classification of Aroma-Therapy Bath & Body Care Gift Basket GB78/SAM'S Item number 348083 from China, Canada and New Zealand

Dear Ms. Newell:

In your letter dated May 29, 1998 you requested a tariff classification ruling.

A sample of the Aroma Therapy Bath & Body Care Gift Basket was submitted with your inquiry. The item is a collection of articles used for bath and body care. The articles are put up for retail sale in a wire basket with four compartments. Included in the gift set are: a 28 ounce bottle of 70% relaxed aroma-therapy foam bath, a can of blissful toes aroma-therapy foot bath, 2 soaps, 8 bath pearls, a body sponge, a ramie mitt, a loofah, a massage hair brush, a wooden ball massager and a bath brush/body massager. The soaps are made in New Zealand. The bath balls are made in Canada. The remaining articles are made in China. The basket is assembled in China. The Bath and Body Care Aroma Therapy Gift Basket is not considered a set for Customs purposes. All items will be separately classified.

The applicable subheading for the bath pearls 70% relaxed aroma-therapy foam bath and the blissful toes aroma-therapy foot bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Perfumed bath salts and other bath preparations: Other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the soaps will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes, and paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent: For toilet use (including medicated products): Other. The rate of duty will be 0.2 cents per kilo plus 0.7 percent ad valorem

The applicable subheading for the body sponge will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem

The applicable subheading for the loofah will be 4602.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Articles of loofah. The rate of duty will be 2.3 percent ad valorem.

The applicable subheading for the ramie mitt will be 6302.99.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Of other textile materials: Other. The rate of duty will be 9.1 ad valorem. The mitt falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

The applicable subheading for the wire basket will be 7323.99.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for Table, kitchen or other household articles: Of iron or steel: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the wooden ball massager will be 9019.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; parts and accessories thereof: Other: Other. The rate of duty will be 0.8 percent ad valorem.

The applicable subheading for the massage hair brush will be 9603.29.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for Hairbrushes valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.

The bath brush with massager is a composite good whose essential character is not clearly imparted by either the brush or massager. General Rule of Interpretation (GRI) 3(c), harmonized Tariff Schedule of the United States (HTS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this instance, the brush appears last.

The applicable subheading for the bath brush/body massager will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for ...Other toilet brushes for use on the person... Other: Valued over 40 cents each, other. The rate of duty will be 0.3 cents each plus 3.6 percent ad valorem.

Cosmetic and toiletry products may be subject to the regulations of the Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857, telephone number (301) 443-3380.

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 at 212-466-5768.

Sincerely,

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