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NY H82120

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June 22, 2001

CLA-2-44:RR:NC:2:230 H82120

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.90.8000; 3307.30.5000; 3307.30.1000; 4417.00.8000; 3401.11.5000; 3406.00.0000; 9405.50.4000; 8424.89.7090; 6912.00.5000; 9603.29.8090

Ms. JoAnn Benson
Polardreams International Ltd.
1948 Hwy 1 North
Fairfield, IA 52556

RE: The tariff classification of a gift set consisting of a wooden cabinet, ceramic soap dish, pump bottle, candle holder and various bath and body products from China

Dear Ms. Benson:

In your letter dated June 1, 2001 you requested a tariff classification ruling.

The ruling was requested on your item number KB20, described as a “Wooden Cabinet filled with Bath and Body Products.” Samples of the products were submitted. The products will be packaged and sold together as a gift set at retail.

The cabinet measures approximately 21” high by 17” wide by 5” deep. It has two 10” long shelves with a wood framed glass door on the left side and three open 4” long shelves on the right side. Additionally, it has a towel bar on the bottom.

The cabinet shelves are filled with the following products:
a 16.4 oz. bottle of foam bath for bath water; a 15.1 oz. bag of mineral bath soak consisting of various bath salts; a 3” long wooden scoop for the bath salts; a 4.2 oz. solid round body bar; a 1-3/4” long round votive candle; a ceramic candle holder with a lid; a ceramic pump bottle; a ceramic soap dish; a body brush valued over $0.40 each.

Although sold as a set, the products are not classifiable together as a set because not all the products in the set are put up together to meet a particular need or carry out a specific activity. Some of the products, such as the cabinet, have functions which are separate from and extend beyond the life of the bath and body products. Therefore, each product in the set is classifiable separately.

The applicable subheading for the wooden cabinet 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 chapter for furniture). The rate of duty will be 3.2 percent ad valorem.

The applicable subheading for the foam bath will be 3307.30.5000, HTSUSA, which provides for other bath preparations. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for the mineral bath soak will be 3307.30.1000, HTSUSA, 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 wooden scoop will be 4417.00.8090, HTSUSA, which provides for other tools, tool bodies and tool handles, of wood. The rate of duty will be 5.1 percent ad valorem.

The applicable subheading for the body bar will be 3401.11.5000, HTSUSA, which provides for soap and organic surface-active products and preparations, in the form of bars, cakes, molded pieces or shapes; for toilet use, other (than castile soap). The rate of duty will be free.

The applicable subheading for the votive candle will be 3406.00.0000, HTSUSA, which provides for candles, tapers and the like. The rate of duty will be free.

You have asked whether this product is subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs.

The applicable subheading for the ceramic candle holder will be 9405.50.4000, HTSUSA, which provides for non-electrical lamps and lighting fittings, other, other. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the ceramic pump bottle will be 8424.89.7090, HTSUSA, which provides for mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders, other, other. The rate of duty will be 1.8 percent ad valorem.

The applicable subheading for the ceramic soap dish will be 6912.00.5000, HTSUSA, which provides for ceramic household and toilet articles, other than of porcelain or china, other than tableware and kitchenware. The rate of duty will be 6 percent ad valorem.

The applicable subheading for the body brush will be 9603.29.8090, HTSUSA, which provides for other toilet brushes for use on the person, other (than toothbrushes), valued over 40 cents each. The rate of duty will be 0.3 cent each plus 3.6 percent ad valorem.

The foam bath, mineral bath soak and body bar 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.

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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
Director,

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See also:

• Tariff No.: 3307.30.10 - Bath salts, whether or not perfumed
• Tariff No.: 3307.30.50 - Bath preparations, other than bath salts
• Tariff No.: 3401.11.50 - Soap, nesoi; organic surface-active products used as soap, in bars, cakes, pieces, soap-impregnated paper, wadding, felt, for toilet use
• Tariff No.: 3406.00.00 - Candles, tapers and the like
• Tariff No.: 4417.00.80 - Wooden tools, tool bodies, tool handles, broom or brush bodies and handles nesi; wooden boot or shoe lasts and trees
• Tariff No.: 4420.90.80 - Wood marquetry and inlaid wood; wooden articles of furniture, nesi
• Tariff No.: 6912.00.50 - Ceramic (o/than porcelain or china) household articles and toilet articles (o/than table and kitchenware), nesoi
• Tariff No.: 8424.89.70 - Mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powder, nesoi
• Tariff No.: 9405.50.40 - Non-electrical lamps and lighting fixtures nesoi, not of brass
• Tariff No.: 9603.29.80 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued o/40 cents each