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NY F82639




February 28, 2000

CLA-2-44:RR:NC:2:230 F82639

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 4602.10.8000; 6302.99.2000; 9019.10.2050; 9603.29.4010

Ms. Alice Liu
Atico International USA, Inc.
501 So. Andrews Ave
Ft. Lauderdale, FL 33301

RE: The tariff classification of a four piece bath and personal care set in a wooden container from China

Dear Ms. Liu:

In your letter dated January 27, 2000 you requested a tariff classification ruling.

The ruling was requested on your item #C08D-0002, described as a 4PC BATH SET IN A WOODEN BOX. A sample of the item was submitted which will be returned to you as you requested.

The sample consists of an open wooden container holding four assorted bath and personal care articles. The container is 8-3/4 inches square and 3 inches high. It is a crate style container of sturdy construction. It has a plywood bottom and sides composed of 1/8 inch thick slats interspered with spaces and inserted between 3/8 inch thick grooved top and bottom rims. The sample is painted pink and decorative enough to be a kind of container placed on counters or other furniture. The container is reusable and suitable for holding the bath articles or other articles.

The bath and personal care articles consist of a 4-1/2 inch long cut loofah sponge with a short textile hanging cord, a 5 inch long sisal bath sponge, a nub massager with a wood base and rubber nubs, and a hair brush with nubby tips valued at $0.27 each.

Although sold as a set, the articles are not classifiable as a set. The Explanatory Notes to the Harmonized System state, in part, that the term “goods put up in sets for retail sale” means articles put up together to meet a particular need or carry out a specific activity. An assortment of bathing, grooming and massage articles in a container suitable for general use is not specific enough for classification as a set. The four articles and the container of item #C08D-0002 are classifiable separately.

The applicable subheading for the wooden container will be 4420.90.8000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2 percent ad valorem.

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

The applicable subheading for the sisal bath sponge will be 6302.99.2000 , HTSUSA, which provides for other toilet linen of other textile materials. The rate of duty will be 8.8 percent ad valorem.

The sisal bath sponge falls within textile category designation 899. Based upon international textile trade agreements products of China are subject to visa restrictions.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

The applicable subheading for the nub massager will be 9019.10.2050, HTSUSA, which provides for massage apparatus, not electrically operated. The rate of duty will be Free.

The applicable subheading for the hair brush will be 9603.29.4010, HTSUSA, 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 cent each plus 7 percent ad valorem.

We note that the samples were not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) requires that unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.

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 Paul Garretto at 212-637-7009.

Sincerely,

Robert B. Swierupski

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