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 > 2000 NY Rulings > NY F84616 - NY F84673 > NY F84667

Previous Ruling Next Ruling
NY F84667




March 31, 2000

CLA-2-33:RR:NC:2:240 F84667

CATEGORY: CLASSIFICATION

TARIFF NO.: 3307.30.1000; 3307.30.5000; 4417.00.8090; 4420.90.8000; 6912.00.5000; 8424.89.7090; 9603.29.8090

Ms. Helen Newell
Polardreams International Ltd.
1948 Hwy 1 North
Fairfield, IA 52556

RE: The tariff classification of Bath Garden Wooden Cabinet Gift Set JB110 from China

Dear Ms. Newell:

In your letter dated March 21, 2000 you requested a tariff classification ruling.

A sample of the Bath Garden Bath and Body Collection JB110 was submitted with your inquiry. The set consists of a wooden cabinet and various bath articles and preparations. The cabinet has a framed front glass door, framed glass sides and three wooden shelves. It measures approximately 13 inches wide, 18 1/2 inches high, and 5-1/2 inches deep. The bath articles consist of a bag of bath salts and wooden scooper, a bar of soap, a wooden facial brush, an oval ceramic soap dish, a ceramic pump bottle, and a ceramic toothbrush holder.

Bath Garden Bath and Body Collection JB110 will be imported and sold as a set, however, it is not classifiable as a set for tariff purposes. The wooden cabinet has a life beyond that of the bath articles it contains, and it is suitable for a use separate from the bath articles. The cabinet is a small furnishing good used in a household to hold a variety of articles, such as medicine or knickknacks. Each article in the set is classifiable separately.

The applicable subheading for the bath salts will be 3307.30.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Bath salts, whether or not perfumed. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the foam bath will be 3307.30.5000, Harmonized Tariff Schedule of the United States Annotated (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 wooden scooper will be 4417.00.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood: OtherOtherThe rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the wooden cabinet and for the wooden soap dish 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 ceramic soap dish and ceramic toothbrush holder will be 6912.00.5000, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for Ceramic tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china: Other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the ceramic pump bottle will be 8424.89.7090, Harmonized Tariff Schedule of the United States Annotated (HTS), which provides for Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders; fire extinguishers, whether or not charged; spray guns and similar appliances; steam or sand blasting machines and similar jet projecting machines; parts thereof:. The rate of duty will be 1.8 percent ad valorem

The applicable subheading for the wooden facial brush will be 9603.29.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for Toothbrushes, shaving brushes, hair brushes, nail brushes, eyelash brushes and other toilet brushes for use on the person, including such brushes constituting parts of appliances: 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 212-637-7066.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: