NY D89427 - The tariff classification of a bath gift set from China. - United States International Trade Commision Rulings

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March 23, 1999

CLA-2-96:RR:NC:SP:233 D89427

CATEGORY: CLASSIFICATION

TARIFF NO.: 3406.00.0000; 4602.10.8000; 4823.90.8500; 7323.99.9060; 9603.29.4090; 9603.29.8090

Ms. Carol Ritchings
Conair Corporation
150 Milford Road
East Windsor, NJ 08520

RE: The tariff classification of a bath gift set from China.

Dear Ms. Ritchings:

In your letter dated March 15, 1999, you requested a tariff classification ruling.

The submitted sample, model 81968, is a gift set consisting of the following items:

1. one paddle brush made of a wooden handle with plastic bristles, measuring 10 inches in length, valued at $.78;

2. one bath brush made of a wooden handle with natural bristles, measuring 10 inches in length, valued at $.80;

3. one purse cushion brush made of a wooden handle with plastic bristles, measuring 6 1/2 inches in length, valued at $.27;

4. one cylindrical loofah sponge measuring approximately 5 inches in length and 3 inches in diameter;

5. one candle poured into a terra cotta container measuring 2 inches in height and 2 1/2 inches in diameter;

6. one wire basket made of a decorative metal frame with a wicker bottom, measuring 2 1/2 inches in height by 9 1/2 inches square; and

7. paper raffia ribbon.

The basket is lined with the paper raffia ribbon. The remaining items are placed in the basket which is shrink wrapped in plastic.

Although sold as a set, the above described items are not considered a set for Customs purposes since they do not meet a particular need or carry out a specific activity. Therefore, each item will be classified separately in its own appropriate heading.

The applicable subheading for the candle will be 3406.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for candles, tapers and the like. The rate of duty will be free.

The applicable subheading for the loofah sponge will be 4602.10.8000, HTS, which provides for articles of loofah. The rate of duty will be 2.3% ad valorem.

The applicable subheading for the paper raffia ribbon will be 4823.90.8500, HTS, which provides for other articles of paper. The rate of duty will be 2.6% ad valorem.

The applicable subheading for the basket will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles, of iron or steel other, other. The rate of duty will be 3.4% ad valorem.

The applicable subheading for the purse cushion brush will be 9603.29.4090, HTS, which provides for other toilet brushes for use on the person, valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7% ad valorem.

The applicable subheading for the paddle brush and the bath brush will be 9603.29.8090, HTS, which provides for other toilet brushes for use on the person, valued over 40 cents each. The rate of duty will be 0.3 cents each plus 3.6% ad valorem.

The Department of Commerce has determined that petroleum wax candles in the following shapes: tapers, spirals, and straight-sided dinner candles; rounds columns, pillars, votives; and various wax-filled containers are within the scope of the antidumping duty order on petroleum wax candles from China. In our opinion, the candle is within the scope of the antidumping duty order on petroleum wax candles from China.

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 Lawrence Mushinske at 212-637-7061.

Sincerely,

Robert B. Swierupski

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