United States International Trade Commision Rulings And Harmonized Tariff Schedule

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NY I80482

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April 24, 2002

CLA-2-33:RR:NC:2:240 I80482

CATEGORY: CLASSIFICATION

TARIFF NO.: 3304.30.0000; 3304.99.5000; 3307.30.1000; 3307.41.0000; 3401.11.5000; 3401.30.5000; 3406.00.0000; 3824.90.9150; 4202.92.4500; 4421.90.9740; 4602.10.1200; 4911.99.8000; 6302.91.0060; 6404.19.35; 6912.00.5000; 7010.90.50; 7310.29.0050; 8524.32.0000; 9404.90.1000; 9603.29.4090; 9603.29.8090

Stephen W. Marlow
Tower Group International, Inc.
205 West Service Road
Champlain, NY 12919

RE: The tariff classification of a Spa Basket from China

Dear Mr. Marlow:

In your letter dated April 11, 2002 you requested a tariff classification ruling on behalf of your client CSI International. A sample of the Spa Basket was submitted for review, and is being returned to you as requested.

The Spa Basket consists of numerous toiletry and personal items. The basket, of willow and with a cotton fabric liner, measures 15 inches in width, 8 inches in height and 22 inches in length. The basket contains:

Jar of body butter
Bottle of moisturizing lotion
Exfoliating sugar scrub in a bail and trigger glass container Clear plastic sheet (PVC) travel pouch containing a tube of face mask, a tube of foot lotion and bottle of foot soak salts Two fizz balls
Bottle of bath and shower gel
Spray bottle of linen water
Ceramic dish containing a bar of soap
Candle in a tin container
Pair of unisex terry cloth slippers
Terry cloth bath pillow with suction cups and removable cover Terry cloth wash mitt
Incense sticks with wood holder packed in a moisture proof can Back brush with a bristle and plastic massage knob with detachable handle Bristle nailbrush with pumice on the other side Door knob hanger
Audio CD

In our opinion, the above-described items do not all share the same purpose or function, and do not comprise "goods put up in sets for retail sale," for tariff classification purposes. Most significantly, the bamboo basket can be used as a receptacle for other articles, or on its own as a decorative piece. Consequently, each item in the group will be classified separately.

The applicable subheading for the foot soak salts and foot lotion will be 3304.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations of the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Manicure or pedicure preparations. The rate of duty will be free.

The applicable subheading for the face mask, body butter, moisturizing lotion and sugar scrub will be 3304.99.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Beauty or make-up preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations: Other. The rate of duty will be free.

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

The applicable subheading for the incense will be 3307.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for Preparations for perfuming or deodorizing rooms, including odoriferous preparations used during religious rites: “Agarbatti” and other odoriferous preparations which operate by burning. The rate of duty will be 2.4 percent ad valorem.

The applicable subheading for the soap will be 3401.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Soap: For toilet use (including medicated products: Other. The rate of duty will be free.

The applicable subheading for the bath and shower gel will be 3401.30.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Organic surface active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap: Other. The rate of duty will be free

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

The applicable subheading for the linen water will be 3824.90.9150, Harmonized Tariff Schedule of the United States (HTS), which provides for foundry molds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included: Other. The rate of duty will be 5 percent ad valorem.

The applicable subheading for the travel pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for Travel, sports and similar bags, with outer surface of sheeting of plastic: Other. The rate of duty will be 20 percent ad valorem.

The applicable subheading for the wood incense holder will be 4421.90.9740, Harmonized Tariff Schedule of the United States (HTS), which provides for Other articles of wood. The rate of duty will be 3.3 percent ad valorem.

The applicable subheading for the basket of willow will be 4602.10.1200, Harmonized Tariff Schedule of the United States (HTS), which provides for Other baskets and bags, whether or not lines: Of Willow. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the doorknob hanger will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other printed matter. The rate of duty will be 1 percent ad valorem.

The applicable subheading for the wash mitt will be 6302.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for Bed linen, table linen, toilet linen and kitchen linen: Other: Of cotton: Other: Towels: Other. The rate of duty will be 9.5 percent ad valorem.

The applicable subheading for the slippers will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for Footwear with outer soles of rubber or plastic and uppers of textile materials: Other, footwear with open toes or open heels: Other. The rate of duty will be 37.5 percent ad valorem.

The applicable subheading for the ceramic soap dish 6912.00.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other ceramic 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 glass container will be 7010.90.50, Harmonized Tariff Schedule of the United States (HTS), which provides for Preserving jars of glass. The rate of duty will be free.

The applicable subheading for the moisture proof can will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment: Other. The rate of duty will be free.

The applicable subheading for the audio CD will be 8524.32.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for discs for laser reading systems: for reproducing sound only. The rate of duty will be free.

The applicable subheading for the pillow will be 9404.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for Pillows, cushions and other similar furnishings: Of cotton. The rate of duty will be 5.4 percent ad valorem.

The applicable subheading for the back brush and nail brush, if valued not over 40 cents each, 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 percent ad valorem.

The applicable subheading for the back brush and nail brush, if valued over 40 cents each, 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 percent ad valorem.

Perfumery, cosmetic and toiletry products are subject to the requirements of the Federal Food, Drug and Cosmetic Act, which is administered by the U.S. Food and Drug Administration. You may contact them at 5600 Fishers Lane, Rockville, Maryland 20857.

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 646-733-3268.

Sincerely,

Robert B. Swierupski
Director,

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See also:

• Tariff No.: 3304.30.00 - Manicure or pedicure preparations
• Tariff No.: 3304.99.50 - Beauty or make-up preparations & preparations for the care of the skin, excl. medicaments but incl. sunscreen or sun tan preparations, nesoi
• Tariff No.: 3307.30.10 - Bath salts, whether or not perfumed
• Tariff No.: 3307.41.00 - "Agarbatti" and other odoriferous preparations which operate by burning, to perfume or deodorize rooms or used during religious rites
• 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.: 3401.30.50 - Organic surface-active products and preparations for washing the skin, in liquid or cream form, put up for retail sale, nesoi
• Tariff No.: 3406.00.00 - Candles, tapers and the like
• Tariff No.: 3824.90.91 - Chemical products, preparations, and residual products of the chemical or allied products industries, nesoi
• Tariff No.: 4202.92.45 - Travel, sports and similar bags with outer surface of plastic sheeting
• Tariff No.: 4421.90.97 - Articles of wood, not elsewhere specified or included
• Tariff No.: 4602.10.12 - Baskets and bags, nesi, whether or not lined, of willow
• Tariff No.: 4911.99.80 - Printed matter, nesi
• Tariff No.: 6302.91.00 - Toilet and kitchen linen, other than terry toweling or similar terry fabrics of cotton
• Tariff No.: 6404.19.35 - Footwear w/outer soles of rub./plast. & upp. of textile, nesoi, w/open toes/heels or slip-on type, 10% or more by wt. of rubb./plastic
• Tariff No.: 6912.00.50 - Ceramic (o/than porcelain or china) household articles and toilet articles (o/than table and kitchenware), nesoi
• Tariff No.: 7010.90.50 - Glass carboys, bottles, jars, pots, flasks, & other containers for conveyance/packing of goods (w/wo closures) & preserving jars, nesoi
• Tariff No.: 7310.29.00 - Iron/steel, cans for any material (o/compressed/liq. gas), n/closed by soldering or crimping, w/cap. less than 50 l
• Tariff No.: 8524.32.00 - Pre-recorded discs for laser reading systems, reproducing sound only
• Tariff No.: 9404.90.10 - Pillows, cushions and similar furnishings, of cotton
• Tariff No.: 9603.29.40 - Shaving brushes, hair brushes, nail brushes, eyelash and other toilet brushes (o/than tooth brushes), valued n/o 40 cents each
• 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