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 F86502 - NY F86553 > NY F86523

Previous Ruling Next Ruling
NY F86523





May 9, 2000

CLA-2-33:RR:NC:2:240 F86523

CATEGORY: CLASSIFICATION

TARIFF NO.: 3306.10.0000; 3307.20.0000; 4202.92.3031; 4901.10.0040; 5601.21.0090; 5601.22.0090; 6805.20.0000; 9603.21.0000; 9603.29.4010; 9801.001097

Mr. Philip W. Mason
Traders Customs Brokerage Ltd.
75 The East Mall Suite 205
Toronto, Ontario
Canada M8Z 5W3

RE: The tariff classification of Star Alliance Overnight Toiletry Kits assembled in Canada

Dear Mr. Mason:

In your letter dated April 14, 2000 you requested a tariff classification ruling.

Two samples of the Star Alliance Overnight Toiletry Kits were submitted with your inquiry. The Overnight Toiletry Kits are marketed for men and women, with different articles. The kits are distributed to stranded airline passengers, or to passengers whose luggage has been misplaced. The ladies overnight toiletry kit, packed in a nylon zippered bag, contains a toothbrush, toothpaste, deodorant, hairbrush, shampoo, swabs, tampons, apology card, liquid detergent, lotion, emery board, and cotton knit adult nightshirt. The men’s overnight kit, packed in a nylon zippered bag, contains a toothbrush, toothpaste, deodorant, hairbrush, shampoo, swabs, apology card, liquid detergent, shaving cream, razor, and cotton knit adult nightshirt. The knitted ladies and men’s adult nightshirts are classified as unisex pullover shirts. The unisex pullover shirts are manufactured in the U.S. or Mexico. The toothpaste may be of U.S. or Canadian origin. The liquid detergent, shaving cream, razor, shampoo, lotion, and tampons are of U.S. origin. The deodorant, swabs and apology cards are manufactured in Canada. The nylon bag, toothbrush, emery board, and hairbrush are manufactured in China. The articles are assembled in Canada.

Classification is claimed under subheading 9605.00.0000, Harmonized Tariff Schedule of the United States (HTSUS) covering travel sets for personal toilet, sewing or shoe or clothes cleaning (other than manicure or pedicure sets of heading 8214). The nightshirt and detergent are not items for personal toilet, therefore, the overnight toiletry kits are precluded from classification in subheading 9605.00.0000. Each article will be individually classified.

The applicable subheading for the toothpaste of Canadian origin will be 3306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Dentifrices. The rate of duty will be free.

The applicable subheading for the deodorant will be 3307.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Personal deodorants and antiperspirants. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the nylon bag will be 4202.92.3031, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags, with outer surface of textile materials, other, other, of man made fibers, other. The rate of duty will be 18.6 percent ad valorem.

Items classified under HTS 4202.92.3031 fall within textile category designation 670. Based upon international textile trade agreements, products of China in category 670 are subject to visa and quota requirements. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since 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 (Restraints 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 apology card will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Printed books, brochures, leaflets and similar printed matter, in single sheets, whether or not foldedOther. The rate of duty will be free.

The applicable subheading for the cotton swabs will be 5601.21.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Wadding; other articles of wadding: Of cotton: Other. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the swabs of man-made materials will be 5601.22.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for Wadding: Of man-made fibers: Other. The rate of duty will be 8.8 percent ad valorem.

The applicable subheading for the unisex pullover shirt of Mexican origin will be 6110.20.2075, Harmonized Tariff Schedule of the United States (HTS), which provides for Sweaters, pullovers, sweatshirts, waistcoats (vests) and similar articles, knitted or crocheted. The rate of duty will be 18.2 percent ad valorem.

The applicable subheading for the emery board will be 6805.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up: On a base of paper or cardboard only. The rate of duty will be free.

The applicable subheading for the toothbrush, will be 9603.21.0000 Harmonized Tariff Schedule of the United States (HTS), which provides Toothbrushes, including dental-plate brushes. The rate of duty will free.

The applicable subheading for the hairbrush will be 9603.29.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for Hairbrushes: Valued not over 40 cents each. The rate of duty will be 0.2 cents each plus 7 percent ad valorem.

The applicable subheading for the lotion, toothpaste, shampoo, liquid detergent, shaving cream, razor, unisex pullover shirt and tampons of U.S. origin will be 9801.00.1097, Harmonized Tariff Schedule of the United States (HTS). Subheading 9801.00.1097, HTSUSA, provides duty-free treatment to U.S. products that are exported and returned without having been advanced in value or improved in condition by any means while abroad, provided there is compliance with the documentary requirements of 19 C.F.R. §10.1.

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: